[enyafriend]

I do not know if this is of any help to you as you did not specificly mentioned details of your letter. In any case, the japanese way of writting letters is similar to the english way; that is the intro, topic details and ending.

The only difference is:
When we begin, we always write to who and whom, or to whom it may concern, etc. In japanese, we write 敬具 at the top of the letter.

Then we end our letter with 拝啓 at the right hand bottom for english equivalent of Yours Truly, Yours sincerely, etc.