How do the two letters differ in terms of topic, style, tone, and format?

$1.$My professors never have to worry if I will get my assignments done because when I see an assignment is due, I tend to work on that assignment way ahead of the due date and I make sure all my work is complete and to the best of my knowledge. $2.$Mr$.$ Mercado, I would be delighted to have the opportunity to discuss your firm$$s Bookkeeping and Accounting positions.