How does each letter: begin? end? How many paragraphs are there? Which contain(s): main subject(s) of the letter in detail? closing remarks? reason for writing opening remarks?

A begins with Dear Sarah and ends with Lots of love
B begins with Dear Dr Kelly and ends with Diana Smith
There are 4 paragraphs in each letter.
Paragraphs 2 and 3 contain the main subject(s) of the letter.
Paragraph 4 contains the closing remarks. Paragraph 1 contains the reason for writing/ opening remarks.