The Letter is a 1940 film which tells the story of a woman who murders her lover, and then must face his widow and her husband. It stars Bette Davis, Herbert Marshall, James Stephenson, Frieda Inescort and Gale Sondergaard.

The film was adapted by Howard Koch from the play by William Somerset Maugham. It was directed by William Wyler.

The movie was nominated for the Academy Award for Best Picture. Davis was nominated for Best Actress and Stephenson for Best Supporting Actor.