As you will recall from our phone discussion on October 3, I am a recent graduate of Syracuse University referred to you by Professor Kingston. I am interested in the cost accounting position for Structural Sound you mentioned in our conversation. You encouragedme to write to you directly.”Good choice. This opening is well-organized and specific. Without wasting words, it identifieswho the sender is and how the sender knows the recipient. It also clearly identifies the job that the sender is interested in and when the conversation took place between sender and recipient. After reading this opening, the recipient now has a clear idea of who the sender is and what the sender wants.Cover Letter Body for a Known RecipientNow that you have introduced yourself and identified your business, it is time to write the body of the cover letter. In the body, you should include facts and information that support the statements made in the letter's opening.Which approach works best for you?YOU CHOSE OPTION 4Since graduating, I have been taking classes in accounting at Columbia College. My curriculum has included a wide array of accounting, law, and business classes, includingauditing and tax prep, both individual and corporate. In addition, I have been doing some inventory analysis work for a private client of Professor Kingston. I plan to take myCPA exam before the end of this calendar year.