1
: a symbol usually written or printed representing a speech sound and constituting a unit of an alphabet
2
a
: 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
4
: the strict or outward sense or significance
the letter of the law
5
a
: 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
lettered; lettering; letters
: to win an athletic letter
Examples of letter in a Sentence
Noun (1)
he faithfully wrote her a letter every week they were apart
Noun (2)
it is the letter of the apartment—not the lessee—who is responsible for basic repair and upkeep
Recent Examples on the Web
Dr. Ewelina U. Ochab, Forbes.com, 28 June 2025
At the June 27 news conference, Trump said his administration would soon send out letters to U.S. trading partners informing them of their tariff rate.
—Francesca Chambers, USA Today, 28 June 2025
Gary Bedore, Kansas City Star, 20 June 2025
Williams played three seasons at Mizzou after lettering two years at Oregon.
—Quentin Corpuel, Kansas City Star, 4 May 2025
See All Example Sentences for letter
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Noun
Among the signatories of the letters were two Politicians sanctioned by China for their advocacy on the situation of human rights in China and Hong Kong - Lord Alton of Liverpool and Baroness Kennedy of the Shaws LT KC, and the last Governor of Hong Kong - the Rt Hon.
—Dr. Ewelina U. Ochab, Forbes.com, 28 June 2025
At the June 27 news conference, Trump said his administration would soon send out letters to U.S. trading partners informing them of their tariff rate.
—Francesca Chambers, USA Today, 28 June 2025
Verb
Goodrich also lettered in softball and track and field, earning all-state honors as a sprinter.
—Gary Bedore, Kansas City Star, 20 June 2025
Williams played three seasons at Mizzou after lettering two years at Oregon.
—Quentin Corpuel, Kansas City Star, 4 May 2025
See All Example Sentences for letter
Cite this Entry
“Letter.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/letter. Accessed 13 Jul. 2025.
Copy CitationKids Definition
letter
1 of 2 noun
let·ter
ˈlet-ər 
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
3
plural
: literature sense 2a
4
: the strict or outward meaning
the letter of the law
5
: the initial of a school awarded to a student especially for athletic achievement
Legal Definition
letter
noun
let·ter
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 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
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
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