The Letter tells the story of a woman who was subjected to the worse kind of poverty, cruelty, physical and mental abuse from her mother. She earns a scholarship and ultimately graduates from Harvard Law School in the top five percent of her class. She lands a job with a prestigious law firm in New York City and climbs the corporate ladder to become a junior partner before the age of thirty-five. She becomes successful and works hard to attain all of the luxuries life could offer.

She has not seen or talked to her abusive mother since she fled from her house of terror when she was a young girl. Twenty years later, she is still dealing with the demons of her past. Her demons were causing her to lack self-esteem and self-worth. When her younger sister calls her and tells her that her mother is dying and has Alzheimer's she struggles with her feelings for her mother and her terrible past. She starts paying for her mother to live in a nursing home but she still cannot bring herself to visit her mother. It is only after she finds out that her mother is dead, that she is able to release the anger and resentment she feels toward her. She writes a letter to her mother. The letter helps her to heal her wounds from her past and creates a renewed spirit in her.

The book is profound with twists, turns, triumph, humor and excitement.