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
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).