In a cover letter, keep your remarks brief. Your opening should explain what you are sending and why. In an optional second paragraph, you might include a summary of the information you are sending. A letter accompanying a proposal, for example, might point out sections in the proposal that might be of particular interest to the reader. The letter could then go on to present a key point or two explaining why the writer’s firm is the best one for the job. The closing paragraph should contain acknowledgements, offer additional assistance, or express the hope that the material will fulfill its purpose
Reread the description of your task (for example, the advertisement of a job opening, instructions for a proposal submission, or assignment prompt for a course). Think about your purpose and what requirements are mentioned or implied in the description of the task. List these requirements. This list can serve as an outline to govern your writing and help you stay focused, so try to make it thorough. Next, identify qualifications, attributes, objectives, or answers that match the requirements you have just listed.