More on query letters from Michael Hague's site:
http://www.screenplaymastery.com/

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GETTING A RESPONSE TO YOUR QUERY LETTER
Q: I am having a ridiculous amount of trouble even getting an agent
to review my script. I have sent about 125 query letters with no
luck. Any suggestions on agents/agencies that might be looking for
some new talent with a good romantic comedy?


A: If your query letters, faxes or emails aren't persuading people to
read your screenplay, it's because they're not written in a way to
compel the recipient to say yes. In other words:

1. Your writing style isn't clear, powerful, succinct and
professional. You're claiming to be a professional writer, but this
is the only evidence they have of that. If you can't compose a
single, compelling page (their subconscious is telling them), how
good could your entire script be?

2. Your description of the screenplay doesn't make it seem
commercial. It can't just sound interesting; it must be a story they
think a studio or financier will want to buy, or at least that a
major star will want to commit to.

3. You're writing the wrong person in the first place. You must
target the specific producers and agents who are most appropriate to
approach by researching those who have sold or produced romantic
comedies recently.

4. You're not personalizing the letter by telling the recipient why
you're contacting them in particular. Nobody wants to get a form
letter, and they can tell immediately if you're simply mass mailing
your request to everyone in the Hollywood Creative Directory. Refer
to the specific credit, referral or information (see #3 above) that
led you directly to them.

5. You're not following up with a phone call. Many consultants and
agents disagree with me on this, but I believe in being tenacious –
phone the people you've targeted after you've approached them with
the letter. If you can't get through to the agents or producers you
wrote to, turn their assistants into contacts. Ask if they'll read
your screenplay. If they do, and they like it, believe me, their
bosses will hear about it.

Finally, if you're getting your script read, but no one is
responding, it may be time to pull back and do a rewrite based on the
comments you're getting. And always get feedback from as many of your
personal contacts as you can before you began sending it to the
people in power. You never want to submit a screenplay until it's
absolutely professional and ready to show.
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Also...

I recently read "The Screenwriter's Survival Guide, or, Guerrilla
Meeting Tactics and Other Acts of War" by MAX ADAMS, and she offers a
simple, straight forward approach to query letters, complete with a
sample at the back of the book. You can find info on that book here:

http://www.twbookmark.com/books/10/0446676225/index.html

Good luck! ~Ryan
http://groups.yahoo.com/group/WriteItRight/