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.
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).