Letter Paragraphs: Professional letter paragraphs should be relatively concise. The first paragraph may include a brief friendly opening and a concise explanation of your reason for writing. The second paragraph (and any subsequent paragraphs) should expand upon your reason for writing. The final paragraph should restate your reason for writing and, if applicable, state your plan of action (or request some type of action be taken by the reader).
A Note About Email Business Letters. It might be tempting to leave out the closing when you're communicating by email, but don't give in to that temptation. Although no_closing emails are perfectly fine for everyday communication with your friends and teammates, they'll seem brusque – or worse, unprofessional – to people you don't know as well. You should also use a business letter closing when you're corresponding with someone professionally about an important issue, whether it's a new project or a job opportunity.