Stuff

\documentclass{letter}
\usepackage{ngerman}
\signature{pluto}
\date{somewhere, 23 May 2011}
\address{name\\street\\PC, town}
\begin{document}
\makeatletter
\renewcommand*{\opening}[1]{\ifx\@empty\fromaddress
  \thispagestyle{firstpage}%
    {\raggedleft\@date\par}%
  \else  % home address
    \thispagestyle{empty}%
    {\raggedleft\begin{tabular}{l@{}}\ignorespaces
      \@date \\*[2\parskip]%
      \fromaddress \end{tabular}\par}%
  \fi
  \vspace{2\parskip}%
  {\raggedright \toname \\ \toaddress \par}%
  \vspace{2\parskip}%
  #1\par\nobreak}
\makeatother
\begin{letter}{}
\opening{Dear X,}

This is a letter to you

\closing{Kind regards,}

\end{letter}
\end{document}