\documentclass{letter} 
      \address{Faculty of Economics, Shiga University \\
      Bamba 1-1-1, Hikone, Shiga, JAPAN \\
      e-mail: kumazawa＠biwako.shiga-u.ac.jp} 
      \signature{KUMAZAWA Yoshiki} 
      \date{\today}

  \makelabels   % 最後のページに相手の住所を印刷。タックシール用。

  \begin{document}
  \begin{letter}{
  相手の名前 \\
  住所1\\
  住所2 \\
  必要なら、\\を入れて見やすく。} 
  \opening{Dear Sir,とか、拝啓}
  
  I am sending herewith four copies of the manuscript entitled \\
  \lq \lq タイトル" by myself. 
  The manuscript consits of 10 pages of text, 3 tables, and 2 figures.

  I would be grateful if the manuscript could be received and considered 
  for publication in 雑誌の名前. 

  \closing{Sincerely yours,}

  \cc{Carbon Copyを出した相手の名前}

  \ps{P.S. 追伸を書く。}

  \encl{four manuscript copiesと同封物を明記}

  \end{letter}
  \end{document}