Begin the letter with a general salutation, "To Whom It May Concern," unless you know who will be reading the letter. If you are aware of a name and title, it would be appropriate to address them as such. For example, "Dear Dr. Brown."
Describe yourself in the first paragraph of the letter of recommendation. State your credentials, education and any specific certifications or expertise associated with the position or program the candidate is seeking. Explain how you know the candidate and the length of time you have been associated with that person.
State specific qualities and characteristics about the candidate. For example, "Jeffery Long is a strong leader in the quality assurance department. He possesses outstanding leadership skills and shows genuine concern for the persons that are under his leadership."
Provide the reader with specific accomplishments that demonstrates the candidate's competency. For example, "Alisha saved the company $10,000 last year by using innovative ideas to cut back on labor costs."
Summarize the important points made earlier in the letter. Restate your recommendation for the candidate. For example, "It is without any reservations that I provide my strongest recommendation for Malcolm Brown to receive the Harold Ford Academic Scholarship."
Leave the reader with a lasting impression that your candidate is the best choice. Provide your contact information in the event more information is requested.