Application letters and cover letters. Many people believe that application letters and cover letters are essentially the same. For purposes of this handout, though, these kinds of letters are different. The letter of application is a sales letter in which you market your skills, abilities, and knowledge. A cover letter, on the other hand, is primarily a document of transmittal. It identifies an item being sent, the person to whom it is being sent, and the reason for its being sent, and provides a permanent record of the transmittal for both the writer and the reader.
Opening Part: The first paragraph of the mail writing must state the introduction of the writer. It also contains the previous correspondence if any. Main Part: This paragraph states the main idea or the reason for writing. It must be clear, concise, complete, and to the point. Concluding Part: It is the conclusion of the business letter. It shows the suggestions or the need of the action. The closing of the letter shows the expectation of the sender from the recipient. Always end your mail by courteous words like thanking you, warm regards, look forward to hearing from your side etc.