The Letter may refer to:

• "The Letter" (poem), a poem by Wilfred Owen (1893–1918)
• "The Letter", a short story in W. Somerset Maugham's 1926 collection The Casuarina Tree
• "The Letter", 38th sura of the Qur'an
• The Letters (novel), 2008 romance novel

• The Letter (1929 film), directed by Jean de Limur starring Jeanne Eagels, adapted from the Somerset Maugham play
• The Letter (1940 film), directed by William Wyler starring Bette Davis, also adapted from the Somerset Maugham play
• The Letter (1982 film), a TV film
• The Letter (1997 film), a South Korean film also known as Pyeon ji
• The Letter (1999 film), a Portuguese film by Manoel de Oliveira
• The Letter (2003 film), an American documentary about immigration in Maine
• The Letter (2004 film), a Thai remake of the 1997 Korean film, also known as Jod mai rak
• The Letter (2012 film), an American film starring Winona Ryder and James Franco
• The Letters (2014 film), a film based on the life of Mother Teresa
• The Letter (2019 film), a Kenyan documentary film
• The Letter: A Message for our Earth, a 2022 documentary about Pope Francis Laudato si' encyclical and environmental champions from around the world

• The Letter (Judy Garland album), 1959
• "The Letter" (Box Tops song), 1967, later covered by Joe Cocker
• The Letter/Neon Rainbow, a 1967 album by the Box Tops
• "The Letter" (Conway Twitty and Loretta Lynn song), 1976
• "The Letter", a 2003 song by A-Teens
• "The Letter," a song by Outkast from their 2003 album Speakerboxxx/The Love Below
• "The Letter", a song by PJ Harvey from her 2004 album Uh Huh Her
• "The Letter", a song by James Morrison from his 2006 debut album Undiscovered
• "The Letter" (Midnight Youth song), 2008
• "The Letter" (Hoobastank song), 2009
• "The Letter" (The Veils song), 2009
• The Letter (opera), a 2009 opera to be presented by the Santa Fe Opera and based on the 1927 play by W. Somerset Maugham
• The Letter (Avant album), 2010
• The Letter (Cosa Brava album), 2012
• "The Letter", a 2013 single from Davichi
• The Letter (Lemar album), 2015
• "The Letter", a song by Eleanor Friedberger from her 2018 album Rebound

• The Letter, a 1982 television movie starring Lee Remick
• "The Letter" (Seinfeld), a 1992 episode of the TV series Seinfeld
• "The Letter", an episode of the TV series Miracles (2003)

• The Letter (video game), a 2014 mystery horror video game for the Wii U eShop
• The Letter (play), a 1927 drama by W. Somerset Maugham from his own short story of the same name
• The Letter (ter Borch), a 1660-1665 painting by Gerard ter Borch

• Letter (disambiguation)