2nd paragraph: Tell why you are interested in the employer or type of work the employer does (Simply stating that you are interested does not tell why, and can sound like a form letter). Demonstrate that you know enough about the employer or position to relate your background to the employer or position. Mention specific qualifications which make you a good fit for the employer's needs. This is an opportunity to explain in more detail relevant items in your resume. Refer to the fact that your resume is enclosed. Mention other enclosures if such are required to apply for a position.