This document provides guidance on writing cover letters. It explains that cover letters are used to introduce yourself to potential employers, show how you are qualified for positions, and encourage employers to review your resume. The document advises researching companies and positions thoroughly so your cover letter can highlight relevant qualifications. It also presents templates for three common types of cover letters: application letters for specific openings, inquiry letters when opportunities are uncertain, and referral letters when a contact recommends you. The document guides writing each cover letter section and offers tips like keeping the letter to one page and following up interviews with thank you letters.