What city?
They look at the application mostly. The letter you write is for the CoP to read to aid him in deciding what restrictions, if any, to give you. You should indicate on your application "for any and all lawful purposes" when it asks why you want an LTC. My letter indicated that I had intentions to carry for personal protection, as well as in shooting competitions. Also said I want to collect firearms. The reason I said I want to compete, is some competitions require certain permits/LTCs to be had... I was told. It also helped that at the time I was in the application process for some PDs.
As for the referrals, they're to provide support for you as an individual. They vouch for you that you aren't an idiot. Some Chiefs dont even read them, some take them as seriously as the application itself. Basically...
"Dear sir/ma'am,
Please accept this letter as a reference for the issuance of a MA LTC-A to _________. I've known __________ for ____ years. In that time I've come to know him/her as a great individual. _____________ has always been one of the more responsible people I know and acts with sound judgement. ___________ has always made it point to be a positive role model for those he associates him/herself with. I have no reservations in believing that __________ would continue to be a responsible member of society, if he/she were issued a MA LTC.
If you have any further questions, I'd be happy to answer them. Feel free to contact me at _________________.
Respectfully,
______________________