A close friend will offer advice that leads you in a new direction.
Oh my! Is that what you expected? How could this be possible? It's surprising, of course, but have you looked for the silver lining yet? You'll be glad that you did. There's more to this than first meets the eye.
To Whom It May Concern is only used when you don't know the name of the person you are communicating with. If you're applying for a job, do your best to find out their name and use that instead.