I promised a list of query writing resources, so here are some websites that give guidelines and examples:
http://www.writing.com/main/view_item/item_id/844651 (this one has a couple of samples)
http://www.poewar.com/how-to-write-a-query-letter/ (this one has a good list of "do nots")
http://www.underdown.org/mf-sample-query-letters.htm (just examples of ones that worked)
There are gobs of books out there, too:
The Writers Market
The Writers Digest Guide to Query Letters
Your Novel Proposal from Creation to Contract
AND THEN, when you have that query perfected, a couple of invaluable websites for finding an agent/publisher:
Of course, you can just Google "query letter" and you'll find even more resources than I have listed--way, way more--but these seemed particularly helpful to me.
BTW, I've been plugging away at queries. I've gotten quite a few responses, all of them "no" of course. But, I'm a first-time writer, so I understand this is the way it's going to go. It only takes ONE "yes." Mine will come!