A covering letter provides an opportunity to highlight relevant qualifications for a job by emphasizing strengths from the CV. The letter should be addressed to a specific contact at the company whenever possible. The opening paragraph states the position applied for and how the applicant learned of it. The middle paragraph ties qualifications to the position's requirements by focusing on relevant skills, education, and experience from the CV. The closing paragraph restates interest in the position and requests an interview, thanking the reader for their time and consideration. Covering letters should use a business letter format, be concise, and proofread for errors.