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).
Closing the Letter. Choose a Closing: One must use a proper closing in a business letter. Use a comma (,) after it. Sign the Letter: Always sign the letter in ink. If sending a printed copy, always affix the scanned signature. Make Note of Enclosure: One must properly enclose a list of attached documents with the letter. One can use the abbreviation of the enclosure, i.e., Encl. or Enc.