Introduction

We start our letter with Dear Sir/Madam,

In the first paragraph, we present our reason for writing and our opinion about the topic.

Main Body

In the second and third paragraphs, we present our arguments/the problems, together with consequences/suggestions/results, in separate paragraphs.

Conclusion

In the last paragraph we summarise our opinion or write it again using different words.

We end with Yours faithfully, and our full name.

Useful expressions

To begin the letter

I am writing to express my support for/(dis)approval of …; I am writing with regard to …; I am writing about …; I have just read … To state an opinion

In my optinion, …; I (do not) feel/believe/think …; I am (totally) opposed to/in favour of …; I strongly (dis)agree with …