Format the letter in the standard block format for business letters. Type your address in two lines in the upper left hand corner. Skip a line and type in the date.
Skip another line after the date (though some writers skip three or four lines after the date which is also acceptable) and type in the full name of the person you're contacting. On the next line, type in the position of the person you're contacting. On the following line, type in the name of the school. On the next two lines, type in the address of the school.
Skip a line and write "Dear" plus the full name of the person you are contacting. Skip another line and begin the body of your letter by politely identifying yourself. If you are the second grade child's parent or teacher, write that. If relevant, write something positive like, "My son enjoys your class" or "Your daughter always speaks so positively of you."
Explain the reason for your letter. Use simple terms and calm language. State clearly and concisely what you would like to see accomplished with the second grade child in question. Perhaps you think the child should be moved up to another grade level, or maybe you think the child should see a special teacher. Regardless of what the situation is, address it clearly.
State why your wishes are important and the best course of action. List your reasons to explain how your suggestion has the potential to positively effect the life and learning of the child in question. State how a rejection of your ideas could hurt or negatively affect the child.
Close the letter by stating that you hope the recipient will see things the way you see them. Invite the recipient to discuss the issue with you further, and provide your contact information. Skip a line and close the letter with "Sincerely" and type your name four lines below that.