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
Composing the Body. Strike the Right Tone: The tone of the letter must be formal, clear and polite. Do not use fancy, lengthy, and big words. One must be persuasive in the letter. Use of Personal Pronoun: One can use the personal pronouns in a business letter. If writing on behalf of the organization one must use ‘we’ instead of ‘I’. Write Precisely and Clearly: The content of the letter must be precise, clear, brief, and easily understandable. Use the Active Voice: Always write your letter in an active voice. Be Courteous: Always write a letter in a polite and respectful way. Always use courteous words. Use Additional Pages: If the matter is not fitting in one page of the letterhead, use the second page. One must keep in mind to include the page number on the second and subsequent pages.