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).
Letter Text: Business letter text should be clean and readable. Avoid writing your letter in one large block of text. Break your text into several concise paragraphs. These paragraphs should be aligned to the left; this allows for easier reading. When you have completed your letter, ask someone else to read it for you. Have them glance briefly at the letter. Is there too much text on the page? Is it easy to see the distinct paragraphs?