Visa Cover Letter has to be addressed to the visa officer of the embassy/consulate. This shall must include the following;
1. Purpose and proposed dates of the trip.
2. How you will fund your trip (self funded/sponsored)
3. Details about your employment (salaried/self-employed) and source of income along with evidence like bank statement/s, ITRs, Investment statements and property ownership and/or rental income proof etc.
4. Proposed itinerary along with flight tickets, accommodation and other booked/paid arrangements for the trip.
5. Your reason & intent to return to your home country at the end of the trip/visa.