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.
A Note About Email Business Letters. It might be tempting to leave out the closing when you're communicating by email, but don't give in to that temptation. Although no_closing emails are perfectly fine for everyday communication with your friends and teammates, they'll seem brusque – or worse, unprofessional – to people you don't know as well. You should also use a business letter closing when you're corresponding with someone professionally about an important issue, whether it's a new project or a job opportunity.