Tips on writing letter offer purchase?

My realtor advised me to write the seller a letter offer. I believe this should be more why I’m interested in the unit, but what else should I be mentioning in the letter offer? Do I need to explain my offer price reasoning to the seller?

Thanks!

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source https://www.reddit.com/r/RealEstate/comments/gufd8f/tips_on_writing_letter_offer_purchase/