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).
When you're writing a business letter or sending an email message, it's important to close your letter in a professional manner. The ideal ending for a business letter conveys your thanks and respect, without eccentricity or an overly familiar tone. Although it may seem old_fashioned, most business professionals expect written correspondence – whether via a letter or an email – to be written and formatted in a conservative manner.