letter

noun (1)

let·ter | \ ˈle-tər

Definition of letter

(Entry 1 of 3)

1 : a symbol usually written or printed representing a speech sound and constituting a unit of an alphabet

2a : a direct or personal written or printed message addressed to a person or organization

b : a written communication containing a grant —usually used in plural

3 letters plural in form but singular or plural in construction

a : literature, belles lettres

b : learning

4 : the strict or outward sense or significance the letter of the law

5a : a single piece of type

b : a style of type

6 : the initial of a school awarded to a student for achievement usually in athletics

letter

verb

lettered; lettering; letters

Definition of letter (Entry 2 of 3)

transitive verb

1 : to set down in letters : print

2 : to mark with letters

intransitive verb

: to win an athletic letter

letter

noun (2)

let·ter | \ ˈle-tər

Definition of letter (Entry 3 of 3)

: one that rents or leases

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More Definitions for letter

letter

verb

English Language Learners Definition of letter

: to write or print letters on (something) : to mark (something) with letters

US : to earn a school letter for playing on a sports team

See the full definition for letter in the English Language Learners Dictionary

letter

noun

let·ter | \ ˈle-tər

Kids Definition of letter

(Entry 1 of 2)

1 : one of the marks that are symbols for speech sounds in writing or print and that make up the alphabet

2 : a written or printed communication (as one sent through the mail)

3 letters plural : literature sense 2

4 : the strict or outward meaning the letter of the law

5 : the initial of a school awarded to a student usually for athletic achievement

letter

verb

lettered; lettering

Kids Definition of letter (Entry 2 of 2)

: to mark with symbols for speech sounds … I carefully lettered H-E-L-P on the sand …— Theodore Taylor, The Cay

letter

noun

let·ter

Legal Definition of letter

1 : a direct written statement addressed to an individual or organization broadly : an official communication — see also counterletter

— Crummey letter \ ˈkrə-mē \

: a letter from the trustee of a Crummey trust notifying the beneficiary of his or her right to withdraw funds for a given time

— determination letter

: a letter from an administrative agency (as the Internal Revenue Service) usually in response to a request in which a determination, decision, or ruling is made

— information letter

: a letter from an administrative agency usually in response to a request that provides information and especially that simply calls attention to an interpretation or principle of law

— letter of intent

: a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated

— letter rogatory \ -ˈrō-gə-ˌtȯr-ē \ probably partial translation of Medieval Latin littera rogatoria letter of request

: a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance with that jurisdiction's procedures (as oral interrogatories) —usually used in pl.

— 90-day letter

: a letter from the Internal Revenue Service notifying a taxpayer of a determination of a deficiency

Note: A taxpayer has 90 days from the date of the mailing of the 90-day letter to petition for a redetermination of the deficiency in the U.S. Tax Court.

— no-action letter

: a letter from an attorney for the Securities and Exchange Commission recommending that the Commission take no prosecutorial action with regard to a suspected and investigated violation of SEC rules or regulations

— opinion letter

: a letter in which an opinion (as of a court or attorney) is given

— ruling letter

: determination letter in this entry

— 30-day letter

: a letter from the Internal Revenue Service to a taxpayer who has been audited and disputes the auditor's determination that sets out the taxpayer's right to appeal

Note: A taxpayer has 30 days from the time of the mailing of the 30-day letter to respond.

2 : a written communication usually from a court containing a grant (as of a right) or an appointment —usually used in pl.

— letter of attorney

: power of attorney

— letter of marque \ -ˈmärk \ Anglo-French mark, marque right of retaliation, from Middle French marque, from Old Provençal marca, from marcar to mark, seize as pledge

: a letter from a government formerly used to grant a private person the power to seize the subjects of a foreign state specifically : authority granted to a private person to fit out an armed ship to plunder the enemy —usually used in pl. —often used in the phrase letters of marque and reprisal the Congress shall have power…to declare war, grant letters of marque and reprisal, and make rules concerning captures on land and water — U.S. Constitution art. I

— letters of administration

: a letter from a probate court that appoints the addressee administrator of an estate

— letters patent

: a letter (as from a government) that grants a designated person a right (as to property) and that is in a form open for public inspection : patent

— letters testamentary

: a letter from a probate court that appoints or confirms the executor of an estate

3 : letter of credit