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No law says you have to submit a cover letter along with your Form N-400 application for naturalized U.S. citizenship, but doing so is a good idea. Such a letter allows you to summarize what you are submitting to U.S. Citizenship and Immigration Services (USCIS) and to alert the agency to any special aspects of your application. (When attorney prepare and send citizenship applications to USCIS, they routinely draft and send a cover letter along with them.)
There might be issues you want to alert USCIS to that aren't clear from the naturalization application alone. If, for example, you will be requesting a waiver of the English language or civics exam requirement due to your age (so that you can have the interview done in your own language and possible skip the exam), the cover letter is a good place to highlight this.
Or, if you have a disability that requires special accommodations or a waiver of the exam requirements, the cover letter will help bring this to USCIS's attention. You can also request accommodations online.
Another advantage to preparing a cover letter is that it can serve as a personal checklist. When preparing it, you might realize you forgot something. And you will want to read through it one last time to make sure everything is included before you send your packet to USCIS!
(See articles on Application Process for Naturalized Citizenship for more on the steps in this process.)
Here's a sample format for your letter. The italicized, bracketed material indicates places where you'll need to fill in your personal information.
[Your address]
[Today's date]
Re: A-number [Your eight- or nine-digit Alien Registration number, found on your green card]
Application for Naturalization
[Address of USCIS Service Center serving your geographic region, found on the N-400 page of the USCIS website]
Dear Sir or Madam:
Enclosed please find my application for naturalization, including the following items:
Thank you for your attention to this matter.
Very truly yours,
[Sign your name]
[Print your name]
If you find that this process is difficult to handle alone, consult an experienced immigration attorney. The attorney can not only draft a cover letter for you, but ensure that your case for naturalized U.S. citizenship is a strong one (and that applying won't risk getting you into immigration trouble) and that you have collected and will be submitting all the appropriate documents. In addition, the attorney can accompany you to your USCIS naturalization interview.