The body of the letter is the main and largest part of a letter. The body is made up of one or more paragraphs in which the main idea of the letter is relayed.
The first paragraph of the body of a letter should include the reason for writing. Additional paragraphs should go into more detail about the subject. The last paragraph of the body should summarize the message and make any necessary clarifications. There is no requirement for how many paragraphs should make up the body of a letter.
The body follows the heading, date, address, salutation and subject line. The closing and signature follow the body.