Letters are a selection of 150 letters written by Ñāṇavīra Thera from his kuti in the Bundala Forest Reserve to local and foreign readers of the Notes who had requested explanation and clarification.
Most of the editorial work connected with Ñāṇavīra Thera's writings was performed by Sāmanera Bodhesako (Robert Smith), who died in Kathmandu in 1988.