A query letter should introduce your work; highlight your accomplishments, such as any contests you’ve won and how many readers you have; summarize the comic book you hope to submit to them for review; and discuss why you believe your work is a good match for the publisher. A cover letter should also introduce your work, highlight your accomplishments and discuss why your work is a good match for the publisher. Instead of fully summarizing your work, briefly set the context for the sample and discuss where in the book it appears.
If the publisher likes the idea you present in your query letter, they will ask you to submit a sample. If the publisher likes the idea you present in your cover letter, they may ask you to submit your entire manuscript. Check the submission guidelines to find out whether the publisher will contact you if they reject your idea.