"Put Your Benefit Oriented Main Headline Here.  Capitalize Each Word, and Maybe
Put It In Quotes"

Use a few sub-headlines to stress the
main benefits of your offer

Dear Friend:    (or targeted salutation)

Your opening paragraph needs to draw the reader into your page and hold their interest.  You could tell them the two or three major benefits they receive from reading this letter, or you could state a little known fact or ask a question that creates curiosity as to what you're about to reveal to them.