letter

1 of 3

noun (1)

let·ter ˈle-tər

Synonyms of letter next

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

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

: a written communication containing a grant

—usually used in plural

letters plural in form but singular or plural in construction

: literature, belles lettres

: learning

: the strict or outward sense or significance

the letter of the law

: a single piece of type

: a style of type

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

letter

2 of 3

verb

lettered; lettering; letters

transitive verb

: to set down in letters : print

: to mark with letters

intransitive verb

: to win an athletic letter

letterer

ˈle-tər-ər

noun

letter

3 of 3

noun (2)

let·ter ˈle-tər

: one that rents or leases

Word History

Etymology

Noun (1)

Middle English, from Anglo-French lettre, from Latin littera letter of the alphabet, litterae, plural, epistle, literature

First Known Use

Noun (1)

13th century, in the meaning defined at sense 1

Verb

1504, in the meaning defined at transitive sense 1

Noun (2)

1552, in the meaning defined above

Time Traveler

The first known use of letter was in the 13th century

See more words from the same century

Phrases Containing letter

Cite this Entry

Style

“Letter.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/letter. Accessed 2 Feb. 2023.

Copy Citation

Kids Definition

letter

1 of 2 noun

let·ter ˈlet-ər

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

: a written or printed communication

plural : literature sense 2a

: the strict or outward meaning

the letter of the law

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

letter

2 of 2 verb

: to mark with letters

letterer

-ər-ər

noun

Legal Definition

letter

noun

let·ter

: 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.

: 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 —