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Practically speaking, I have not seen a cover letter making an impresstion at this level. Though a good cover letter may get you an interview call (which all of them would get as a default): it is your sales performance in your last job or your skills which really matter (if you are a fresher).
Before sending a letter to the team, you should have detail discussions on rational of target's increase or decrease, resources available to meet the targets (man power and money) and incentive scheme etc.
Durring discussion, convice and motivate them & try to reach an agreement with the team in most of the area. Where they feel that target is very high, tell them how you reached to this target, what is the company priorities and asked them what additional resources they require to exceed the target.
In covering letter, appreciate their past performances and how well they have contributed. What are the the challenges of next year and what is expected. How their achivement will impact on over all growth, market share of the organization.
Sales Rep is a person with a good communication and presentation negotiations skills.I think cover letter is very important than other position when applying.Because a person may show his/her approach style, communication (even it written it may affect to your candidacy),presentation of yourself-to show the abilities,skills and experience which in demand here.And note these.It's important what to write before and what after.I mean to line up the these.
