The document provides guidance on writing an effective cover letter to accompany a resume when applying for jobs. It recommends treating the cover letter like a sales letter by highlighting your qualifications and how you can benefit the employer. A basic cover letter structure is outlined, including introducing the position being applied for in the first paragraph, emphasizing relevant qualifications in the second paragraph, and expressing next steps in the third paragraph. Contact information, the employer's address, and an enclosure of the resume should also be included.