As mentioned previously, application letters and cover letters are not the same. A cover letter identifies an item being sent, the person to whom it is being sent, and the reason for its being sent. A cover letter provides a permanent record of the transmittal for both the writer and the reader.
Business Letter Format: Review a formatted business letter with information on what to include in each section of your letter. When you are writing a business letter, it's important to include an appropriate salutation at the beginning. This is true whether you send your message via email or through the mail. Using an appropriate greeting sets the tone for your letter and shows the recipient that you understand basic rules of business etiquette.