开头：说明应征的职位和从何处得知应征的消息，并简短说明自己与该职位相关的背景，例如：
Dear Mr. Epstein:
Having worked as an accountant for a local business for the past nine years, I would like to apply for the position of Senior Accountant which you advertised in the Los Angeles Times of Friday, February 7, 2020.
这里提到二月七日星期五的洛杉矶时报是得知该职缺的管道。另外，第一句的前半部说明过去的工作经历是当地企业的会计师，而这个背景跟应征的职位（即资深会计师）相关。如果刚从学校毕业，则可以说明自己从哪个学校的科系毕业。这个粗略的背景资讯能引起读者的兴趣，因为这暗示后面的段落将提供细节说明该背景跟应征的职位间的关联性。
中间段落一：详细描述与职位需求相关的资历和特质，例如：
As an accountant for Williams and Co., Ltd., I have focused on budget forecasting and auditing. An internal audit I led last year helped the company avoid penalties. In addition, I am solely responsible for dealing with any financial discrepancy and ensuring that the company complies with all tax laws and financial regulations.
这里注重事实的描写，除了描述目前和之前的工作内容，也可以说明对公司的贡献。这里谈的事例目的在佐证履历表上列出的经历。另外，切记勿用浮夸的形容词描述自己的能力和功绩，以免给人自吹自擂的印象。
中间段落二：说明自己的求职原因，例如：
While I thoroughly enjoy my work at Williams and Co., Ltd., it is time for me to move forward to the next stage of my career. With my experience and qualifications, I believe that I can benefit your company and meet the challenges the position brings.
另外注意千万不要在这里抱怨目前的公司或前公司。
提供推荐人（如果有的话），例如：
My manager Mr. Morton Benson has agreed to provide a reference for me. His details are shown on my résumé .
结尾：表示期待对方能给予面试机会，例如：
I would be happy to attend an interview Monday through Friday during business hours. Please feel free to contact me if you have any questions about my qualifications.
