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
When you're writing a business letter or sending an email message, it's important to close your letter in a professional manner. The ideal ending for a business letter conveys your thanks and respect, without eccentricity or an overly familiar tone. Although it may seem old_fashioned, most business professionals expect written correspondence – whether via a letter or an email – to be written and formatted in a conservative manner.