Below is my Letter B submission:
Heading - Include Address.
Greeting - Include Mr./Mrs. instead of both names
Paragraph 1 - Perhaps start off with the book and a more formal tone; Include intended audience
Paragraphs 2 & 3 - Combine and shorten, explain why it would appeal to intended audience
Paragraph 4 - Start with fiction credentials, as they are more closely related to the manuscript
Add explanation of why letter is being submitted to the particular agent, and ask permission to submit the story