When you are writing to a company or organization to notify them of a change in your address or canceling service, use "To Whom It May Concern." Your letter will be used as documentation and a record of your notification. Sometimes, to make your request official, you may need to put it in writing. Using "To Whom It May Concern" in these situations is appropriate, because you are granting general permission to the institution, company or organization to act on your request. You may be giving your permission to a bank to change the name on your account or a college institution to release your transcript. Your letter does not need to be addressed to a person or specific department. You may want to give another company access to your account or transcripts. There may be instances when you need to submit written permission. In this case, using "To Whom It May Concern" implies to anyone reading it and makes sense.
In fact, the letter can be used repeatedly as well as sent to multiple employers. It's fair to say you don't know who the intended audience is. You are writing the letter for potential hiring managers to read and learn about the person for whom you've written it. If you've ever been asked to write a letter of recommendation for an employee, then you know it's alright to use "To Whom It May Concern" in the salutation.
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