The Letter is an American pre-Code dramatic film directed by Jean de Limur and released by Paramount Pictures. It was the first full-sound feature shot at Astoria Studios, Queens, New York City. A silent version of the film was also released. The film stars stage actress Jeanne Eagels in her penultimate role and O.P. Heggie. The film was adapted by Garrett Fort from the 1927 play The Letter by W. Somerset Maugham. It tells the story of a jealous married woman who kills her lover and is brought to trial.


Bored and lonely living on her husband's rubber plantation, Leslie Crosbie takes a lover, Geoffrey Hammond, but he eventually tires of her and takes a Chinese mistress, Li-Ti. When Leslie learns of Geoffrey's new mistress, she insists on seeing him while her husband is away and tries to rekindle his love. However, Geoffrey is not moved and informs Leslie that he prefers Li-Ti. Leslie becomes enraged and shoots Geoffrey repeatedly.