[Shamun]

skin1/customer/mail

An example of the line which greets the person in the body:

{$lng.eml_dear|substitute:"customer":"`$customer.title` `$customer.firstname` `$customer.lastname`"},

To change the subject, you'll need to open the _subj.tpl file for each.

Example:

{*
$Id: newsltr_unsubscr_admin_subj.tpl,v 1.9 2008/08/21 09:52:49 max Exp $
vim: set ts=2 sw=2 sts=2 et:
*}
{config_load file="$skin_config"}{ $config.Company.company_name }: {$lng.eml_unsubscribe_admin_subj}

I think you may be able to do something like this:

{*
$Id: newsltr_unsubscr_admin_subj.tpl,v 1.9 2008/08/21 09:52:49 max Exp $
vim: set ts=2 sw=2 sts=2 et:
*}
{config_load file="$skin_config"}{ $config.Company.company_name }: {"`$customer.title` `$customer.firstname` `$customer.lastname`"}{$lng.eml_unsubscribe_admin_subj}

Havent tested it at all though.