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
Business Letter Format: Review a formatted business letter with information on what to include in each section of your letter. When you are writing a business letter, it's important to include an appropriate salutation at the beginning. This is true whether you send your message via email or through the mail. Using an appropriate greeting sets the tone for your letter and shows the recipient that you understand basic rules of business etiquette.