The Letter is a 1929 American pre-Code drama film directed by Jean de Limur and released by Paramount Pictures. It was the first full-sound feature shot at Astoria Studios in 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. The film marks the acting debut of Reginald Owen, who played Robert Crosbie in the film.