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
Letter Text: Business letter text should be clean and readable. Avoid writing your letter in one large block of text. Break your text into several concise paragraphs. These paragraphs should be aligned to the left; this allows for easier reading. When you have completed your letter, ask someone else to read it for you. Have them glance briefly at the letter. Is there too much text on the page? Is it easy to see the distinct paragraphs?