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Letter and similar can mean:

• Letter (alphabet), a grapheme, part of an alphabet, abjad, abugida, or syllabary
• Letter (message), correspondence, a written message
• Letter (paper size), the letter-size paper
• "Letters" can also mean literature, as in "arts and letters"
• Letterman, recipient of an award ("letter") given to an interscholastic and/or intercollegiate student of merit in a sport, choir or band (also see varsity letter)

Literature

• LETTERS, a novel by John Barth

Entertainment

• Letters, an album by Jimmy Webb
• "The Letter", a song originally by The Box Tops
• Letters from Iwo Jima, a war film about the Battle of Iwo Jima from the perspective of Japanese Imperial soldiers
• Rehearsal letter in an orchestral score.

Places

• Letter, Aberdeenshire, is a settlement in North-east Scotland

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