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 final 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.