In this study, similarities and differences among generic structures in 80 cover letters written by Taiwanese and Canadian college students were investigated, adopting Upton and Connor's (2001) framework. The results demonstrated that Canadian students tend to write longer letters, use a greater variety of word types and sentence structures, and choose more professional words than do Taiwanese students. From the moves-based analysis results, the study revealed that to achieve the main communicative purpose of a cover letter, which is to be contacted for an interview, the Canadians employed lengthy sentences and various strategies to demonstrate their qualifications. By contrast, Taiwanese students employed different communicative elements, including direct strategies to express their desire for an interview and uses of formulaic expressions that were not observed in the Canadian corpus. The research findings suggest that the move-structural and rhetorical differences are due to writers' differences in cultural backgrounds and their rhetorical and lexical knowledge of the particular genre. The results of this study provide implications for teaching English for specific purposes to nonnative speakers.