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
Personal pronouns (like I, we, and you) are important in letters and memos. In such documents, it is perfectly appropriate to refer to yourself as I and to the reader as you. Be careful, however, when you use the pronoun we in a business letter that is written on company stationery, since it commits your company to what you have written. When stating your opinion, use I; when presenting company policy, use we.