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The short message usually included in sending a formal report, proposal, brochure, or other similar material is called a letter of transmittal or a covering letter. Occasionally, it substitutes for a summary at the beginning of the report.

A letter of transmittal is given in a letter or memo form which provides extra personal touch to formal reports. It is brief and follows this pattern:

 • an opening statement, “transmitting” the report to the reader and stating its purpose

 • a brief outline of the major conclusions or recommendations

• a note of gratitude  for any special help received from other employees

• a goodwill close which looks forward to future discussion or opportunities 

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