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).
The Best Formatting for a Business Letter. A business letter is a formal document often sent from one company to another or from a company to its clients, employees, and stakeholders, for example. Business letters are used for professional correspondence between individuals, as well. Although email has taken over as the most common form of correspondence, printed out business letters are still used for many important, serious types of correspondence, including reference letters, employment verification, job offers, and more.