Put the date, then the recipient's name and address, and phone number. Like this:

June 25, 2008

Mr. Eugene Krabs
3541 Anchor Way
Bikini Bottom

Step 1: Greetings, Earthling!

Start off with the appropriate greeting. This is usually "Dear", whoever. The tricky bit is usually what to call them. Usually, Mr. or Ms. works fine, but in special situations, "Sirs" (in the case of more than one man), "Madam", etc may be used. Use "to whom it may concern" ONLY as a last resort-it makes your letter sound like a form letter.

Also, type "RE:", then the subject.

Like this:

June 25, 2008

Mr. Eugene Krabs
3541 Anchor Way
Bikini Bottom

RE: Revised krabby patty formula

Dear Mr. Krabs,

Step 2: Why Am I Writing You, Anyway?

State what you are sending and why. Figure out the reason why you are even writing a letter in the first place. Then state that reason. Keep in mind that a cover letter accompanies things, often other papers.

Like this:

June 25, 2008

Mr. Eugene Krabs
3541 Anchor Way
Bikini Bottom

RE: Revised krabby patty formula

Dear Mr. Krabs,

I have sent you the revised krabby patty formula, as per your request.

Step 3: Teaser

Write a brief paragraph about what you are sending with the cover letter. Remember, the whole point of this letter is to explain the rest of the stuff you're sending them. But don't ramble. This should be like a teaser trailer for a movie-makes you want to watch it, but hardly a substitute for watching the movie.

Like this:

June 25, 2008

Mr. Eugene Krabs
3541 Anchor Way
Bikini Bottom

RE: Revised krabby patty formula

Dear Mr. Krabs,

I have sent you the revised krabby patty formula, as per your request.

I believe you will find this formula very interesting. You see, I have taken the liberty of adding rosemary and thyme to the recipe and omitting the oregano, among other things. This would save you approximately $0.05 per krabby patty, I am sure you will be glad to note. I have also made numerous other changes, described in detail in the papers attached.

Step 4: Goodbye...

End with a polite goodbye, along with your assurance that you are available to address any questions or concerns they may have. Type your name and sign under it. It goes without saying that at this point you should proofread it to make sure you have used proper spelling and grammer, there are no typos, and all the information is correct. Remember to put your contact information at the bottom, so the person has it even if he/she misplaces the envelope it came in.

Like this:

June 25, 2008

Mr. Eugene Krabs
3541 Anchor Way
Bikini Bottom

RE: Revised krabby patty formula

Dear Mr. Krabs,

I have sent you the revised krabby patty formula, as per your request.

I believe you will find this formula very interesting. You see, I have taken the liberty of adding rosemary and thyme to the recipe and omitting the oregano, among other things. This would save you approximately $0.05 per krabby patty, I am sure you will be glad to note. I have also made numerous other changes, described in detail in the papers attached.

I look forward to hearing your thoughts on this. Please do not hesitate to call at any time if you have any questions.

Sincerely,
(signed)
Spongebob Squarepants

Spongebob Squarepants
124 Conch St.
Bikini Bottom
(000)000-0000