In these days of email and instant messaging, letter writing is becoming a lost art, and especially the formal letter. I’m pretty sure that formal letter rules are still taught in schools, but very little of it sticks. If you’re an executive or other high_ranking person within an organization, you can probably rely on your secretary or assistant to handle the niceties of letter writing, but for everyone else, knowing how to write a strong letter ourselves is important.
As mentioned previously, application letters and cover letters are not the same. A cover letter identifies an item being sent, the person to whom it is being sent, and the reason for its being sent. A cover letter provides a permanent record of the transmittal for both the writer and the reader.