The Basics
A cover letter usually accompanies each resume you send to an employer and should be directed to the employer's individual attention if at all possible.  Since your cover letter is often the first written contact you will have with an employer, it is also the first impression you make. Make this first impression a positive one. Take the time to write a strong and effective cover letter that will compliment your resume.

Return Address
Place at the top right or left of the letter:

• Your street address
• City, State, Zip Code
• Phone number
• Email address

Date
Place under the return address.

Contact Information
Align this information with the left margin:

• Contact's full name
• Contact's exact title
• Contact's department 
• Name of organization 
• Street address
• City, State, Zip Code

Salutation
Place under contact information. Be sure to use the contact's official title (Mr., Ms., Dr., Rev., Sr., Hon., etc.).

The Body Paragraphs
Opening Paragraph
Purpose: Capture attention, set tone of the letter, summarize why your qualifications meet the employer's needs

• State purpose of the letter.
• Mention name of mutual friend.
• State your top credentials.
• Name the position, department, and company.
• State your source for the job lead.

Middle Paragraph(s)
Purpose: Communicate your main 'selling points,' show that you are knowledgeable about the organization, describe how your skills match the employer's needs, create interest, illustrate personality and professionalism

• Point to achievements.
• Use action verbs.
• Offer proof of skills and abilities (specific examples).

Closing Paragraph
Purpose: Re-emphasize your strengths, make request for further action

• Re-state that you fit the employer's needs.
• Re-state the position and company name.
• State a timeline, specific follow-up information, and dates.
• Express appreciation for the employer's time and consideration.

The Closing
Sincerely
Typed Name (4 lines below "Sincerely")
Written Signature (between "Sincerely" and typed name)
Enclosure: Resume, References (etc.)