| Letter takers | 13 |
| Letter taker, for short | 23 |
| Letter taker | 12 |
| Letter switched to ess in this puzzle's theme | 49 |
| Letter successor, to a large degree | 35 |
| Letter strokes | 14 |
| Letter stroke | 13 |
| Letter string | 13 |
| Letter stick-on | 15 |
| Letter steak | 12 |
| Letter starter of yore | 22 |
| Letter starter | 14 |
| Letter start | 12 |
| Letter sound | 12 |
| Letter smuggled past prison censors | 35 |
| Letter similar to a German Eszett | 33 |
| Letter signoff, for short | 25 |
| Letter signoff | 14 |
| Letter sign-off word | 20 |
| Letter sign-off wd. | 19 |
| Letter sign-off | 15 |
| Letter shuffles | 15 |
| Letter shuffle | 14 |
| Letter shaped like an upside-down U | 35 |
| Letter shaped like a P | 22 |
| Letter shaped like a horseshoe | 30 |
| Letter series | 13 |
| Letter sequence in the air | 26 |
| Letter sequence | 15 |
| Letter sent through cyberspace | 30 |
| Letter seen twice in Philadelphia | 33 |
| Letter sealer | 13 |
| Letter salutation | 17 |
| Letter run | 10 |
| Letter routing abbr. | 20 |
| Letter resembling H | 19 |
| Letter resembling an ox's head | 34 |
| Letter resembling an inverted "V" | 43 |
| Letter resembling a trident | 27 |
| Letter reqmts. | 14 |
| Letter recipient | 16 |
| Letter R, in Naples | 19 |
| Letter projection | 17 |
| Letter producer | 15 |
| Letter prevalent in Mississippi? | 32 |
| Letter presets used in place of arrows in keyboard-based computer games | 71 |
| Letter preceding iota | 21 |
| Letter preceding bravo | 22 |
| Letter permitting a cleric to transfer | 38 |
| Letter patterns | 15 |
| Letter paper? | 13 |
| Letter pair in ''pummel'' | 41 |
| Letter pair | 11 |
| Letter out for a stroll? | 24 |
| Letter or river | 15 |
| Letter or ray | 13 |
| Letter opening? | 15 |
| Letter opening | 14 |
| Letter openers? | 15 |
| Letter openers | 14 |
| Letter opener? | 14 |
| Letter opener: Abbr. | 20 |
| Letter opener, sometimes | 24 |
| Letter opener, of a sort | 24 |
| Letter opener, maybe | 20 |
| Letter opener, at times | 23 |
| Letter opener's creation | 28 |
| Letter opener | 13 |
| Letter on the AutoSum button in Excel | 37 |
| Letter on Superman's chest | 30 |
| Letter on some Swiss watches | 28 |
| Letter on some keys | 19 |
| Letter on some euros | 20 |
| Letter on some college sweatshirts | 34 |
| Letter on some college jackets | 30 |
| Letter on some campus sweatshirts | 33 |
| Letter on Kal-El's costume | 30 |
| Letter on Kal-El's chest | 28 |
| Letter on fraternity row | 24 |
| Letter on an honor society key | 30 |
| Letter on a transcript | 22 |
| Letter on a sweater | 19 |
| Letter on a scroll | 18 |
| Letter on a screen | 18 |
| Letter on a scholar's key | 29 |
| Letter on a key | 15 |
| Letter on a frat house, perhaps | 31 |
| Letter on a frat house | 22 |
| Letter on a dreidel | 19 |
| Letter on a college sweatshirt | 30 |
| Letter on a certain key | 23 |
| Letter on a blue skintight suit | 31 |
| Letter often written by Rhodes scholars? | 40 |
| Letter of the law? | 18 |
| Letter of regret to a G.I. | 26 |
| Letter of indictment? | 21 |
| Letter of approval?: Abbr. | 26 |
| Letter of a sort | 16 |
| Letter of a chapter? | 20 |
| Letter O? | 9 |