Regardless of whom you are addressing, most hardship letters have a standard format that must meet a certain criteria. Make sure that you're meeting all of the requirements in order to get your letter of hardship read and considered.
Your name, address, phone number (optional) in the top left-hand corner (Single Filer)
Your name, title, company, address, phone number in the top left-hand corner (Business)
The date that you are writing the letter
A respectful address (using a specific name or title if you know one)
Your loan or case number, clearly stated (if applicable)
Hardship request type (loan modification, short sale, leniency, forgiveness, etc.)
Reason for hardship (reasonably detailed)
Steps taken to avoid the problem (and why they didn't work)
Plan to improve hardship situation (current and future measures)
Gratitude over the help, consideration, and understanding of the reader
Polite farewell
Name and signature
Attached: expense reports, income stubs, payment plans, tax returns, insurance statements
Make sure that your letter is no longer than a page (two maximum) and have someone check it for errors before you send.
Index of Hardship Letter Examples