"In response to executive order 9066" by dwight okitaWhy does the speaker begin with the poem with "dear sirs"? To whom is she speaking and what is the significance of starting the poem this way?

The speaker is a 14-years teenage girl. So, she began with "Dear sirs" in the poem as a sign of respect knowing fully well that she was addressing elders.

She was responding to Executive Order 9066, to the Secretary of War precisely who was authorized to prescribe in that area.

Beginning the poem this way is significant because it gives room for the reader to understand how to address elders. Also, it creates a kind of connection between the speaker and recipient.

Explanation:

The Executive Order 9066 was a United States presidential executive order which was signed and issued during the World War II by President Franklin Roosevelt.

The author, Dwight Okija wrote about a teenage girl who was in a relocation camp for 4 years. She was accused of her best friend for being the Japanese who bombed Pearl Harbor. She tried to show in the poem that is just a teenage girl and was not part of the bombing of Pearl Harbor.

The first person POV of telling a story is by using the words I, we, my, etc. in the point of view of the narrator. This way of story-telling can be written in a variety of ways such as a first person protagonist, first person witness, re-teller of a story in first person, etc. Therefore, it is true that most authors who write in first person use the protagonist to tell the story as this is very much possible. Even I have written a couple of first person point of view stories as the protagonist! 

I hope I was able to satisfyingly answer your question. Good luck! :)