The Salutation:
The salutation should specify the readers name in formal fashion (e.g. Dear Ms. Or Mr. Brown). The exception being that if first name basis was established through a previous conversation, you could then use Dear Sue. If you are unable to identify the reader, Attention: Human Resources or Hiring Manager. In this case, the person receiving your cover letter and resume will know where to direct it to.

The Opening Paragraph: Why you are writing
This paragraph should make it clear why you are writing and what position you are interested in. It is a good idea to refer to your telephone conversation or mention any contacts that may have referred you. As well, you should try to show an understanding of the organizations goals or challenges. The best introduction should show a link between the skill you possess and the organizations needs.

Second Paragraph: Generating Interest
This paragraph should provide information about the skills you have and how they relate to the employers needs. This section highlights your accomplishments and allows you to address the requirements of the job posting. Do not sell yourself short on this paragraph, let your enthusiasm for the position and company show through.

Third Paragraph: Why this Company or Job
This paragraph relates to why you wish to work for the employer. You should demonstrate what knowledge you have of the employer or industry.

The Closing: Arranging the Next Step
The final paragraph is used to thank the employer, request an interview and indicate a follow up action. One to two is standard for follow up action. As well, you should also confirm your interest in the position. Commonly used closing are Yours Truly or Sincerely followed by your name.