The purpose of a letter of transmittal is to make reference to the assignment of the report, the
letter of instructions, the custom which makes the report necessary and also to highlight some
of its contents for the individual reader. Thus, it should point out specific sections of the report
that should be studied in detail by the recipient. In contrast to the body of the report, the
writer's personal opinions may be expressed in the letter of transmittal. The letter is written in
an informal business style; e.g. personal pronouns are in order. The letter is normally as brief
as possible.