I need to write a letter on behalf of a friend as a witness in her defense, Whom do I adress the lettr to ?

Well you can write the letter and have it notorized but it probably won't matter anyway.

Most states laws state that the owner of the vehicle (or the person the vehicle is registered to) is responsible for tickets on that vehicle no matter what.

Your friend doesn't need you to write her a letter as a witness. She needs to go to the person who borrowed the car and tell them to take the tickets to the police station and have them transferred into his/her name and pay them. If the borrower won't do that, she is screwed and she will be paying them for her "friend".

Ok first Address it to the court.

Next if it is going to a judge, wright the letter but do not sign it. Go to a notority republic and sign it in frount of him and get it notorized.

This proves to the court that you were the person wrighting the letter and all that is said in the letter is true.

If you dont get it notorized, it is just a letter and has no bearing in face. It is what is called hear say.

The best thing to do here is go to court with your friend and tell the court in person.

You'll probably get a better response in the Legal section of the site. It's under Politics & goverment> Law and Ethics

Put: To Whom It May Concern,

I WOULD ADDRESS IT TO THE CITY (TOWN) WHERE THE CITATIONS WERE GIVEN OUT. CITY HALL, TRAFFIC DIV. TELL THEM YOUR STORY AND ASK THE RIGHT DEPT. FOR THEM TO FOWARD IT TO. YOU GOT TO START SOMEPLACE!