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.

Jeanne Eagels was an American stage and film actress. Eagels appeared in many Broadway productions, and in the emerging medium of sound films. She was posthumously nominated for the Academy Award for Best Actress for her 1929 role in The Letter after dying suddenly that year at the age of 39.