Many people believe that application letters and cover letters are essentially the same. For purposes of this handout, though, these kinds of letters are different. The letter of application is a sales letter in which you market your skills, abilities, and knowledge. A cover letter, on the other hand, is primarily a document of transmittal. It identifies an item being sent, the person to whom it is being sent, and the reason for its being sent, and provides a permanent record of the transmittal for both the writer and the reader.