First Paragraph: What is your letter about?
State why you are writing. (If a person has referred you, always begin the first sentence with the person's name). Name the position or the type of work for which you are applying. Mention how you learned of the opening or opportunity. Briefly explain why you are interested in this organization.
Second and Third Paragraphs: What do you have to offer?
Talk about your qualifications as they relate to the specific position/opportunity. Do not directly repeat information from your resume. Instead, indicate the skills you have developed through your academic study, extra-curricular activities, and employment. Make certain that you address the skills that you know to be valued in this type of work. Indicate how you can make a contribution. Show your awareness of current trends and challenges this type of organization is facing. The key here is doing your "homework." REMEMBER! Your letter, if it's read, is your first impression. Don't cut corners!
Closing: Summarize and Identify Next Steps
State that any additional information beyond your resume will gladly be furnished. State what YOU will do next--follow-up in a week to set up an appointment, meet them at a pre-arranged time (such as an on-campus interview or at a consortia event). State that you look forward to further discussion of your strengths in relationship to the position and thank the reader for their time and consideration of your application.
Sincerely,
Your signature
Your Typed Name
Phone number
E-mail address