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
If you are writing to someone who has a doctorate or medical degree, use the abbreviated form: "Dr." However, for other titles, such as professor, judge, rabbi, etc., write out the full title and capitalize it. For example, your salutation in a letter to a judge would be, "Dear Judge Barnard." Or, if your correspondence was with a rabbi, you might write, "Dear Rabbi Williams."