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
For instance, in a typical job application, the problem is that the company or organization needs a position filled, and more importantly they need someone who can do the job well and help the organization achieve its mission (which may be more profits, or it may be to save children in Darfur or to end global warming or to cure cancer). You arouse their interest by telling them that you’re the right person for the position and by promising to help them achieve their mission.