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
How to Write Business Letter: Suppose you are writing a business letter for the very first time. You will ask yourself the question ‘how to write a business letter’. There is no need to scratch your head. All Business letters follow a fixed format. The answer to the question how to write a business letter is broadly classified into four categories.