Application letters and cover letters. Many people believe that application letters and cover letters are essentially the same. For purposes of this handout, though, these kinds of letters are different. The letter of application is a sales letter in which you market your skills, abilities, and knowledge. A cover letter, on the other hand, is primarily a document of transmittal. It identifies an item being sent, the person to whom it is being sent, and the reason for its being sent, and provides a permanent record of the transmittal for both the writer and the reader.
Return address and date: (Upper right hand corner) Once upon a time, this was necessary in case the letter became separated from the envelope, but I doubt that happens much any more. Even so, this is where your reader is going to look to find your address and the date the letter was written, so it should be there. Mailing address of recipient: (Left_hand side, one line below the return address) This identifies the recipient of the letter. In office environments, letters are often removed from their envelopes and circulated; this helps the letter get back to its rightful recipient.