Start off with a salutation at the beginning. The document is a sample cover letter for returning to a previous employer.Example: "Hello, I'm a former employer of ABC and I'm very interested in the job of production manager that you have advertised. Writing a cover letter for a previous employer requires highlighting your existing knowledge, valuable skills, and showcasing how you've grown since leaving. A cover letter always begins with an introduction. Focus on skills you can bring to the company and how your accomplishments may have benefited a previous employer. Your cover letter should be viewed as a miniwriting sample. The document is a sample cover letter for returning to a previous employer. My spouse has received a job opportunity there, which begins next month. Summarize your interest in the position and your enthusiasm for joining the company.