The Letter by Heather Headley is a song about saying goodbye to someone who has hurt the singer deeply. The lyrics revolve around a letter that the singer has written to express her feelings to the person. Initially, the letter was addressed to the person directly, but she changed it to "to whom it may concern" because of how much the person had hurt her and how distant she felt from them. In the chorus, the singer makes it clear that this is her goodbye and that they are no longer together. She tells the person that they are free to see her however they want, but she knows she can do better. The singer makes it official that the person has lost her forever. In the second verse, she mentions that by the time the person finishes reading the letter, she will be gone for good. The singer also mentions that she hopes the person's new partner understands what they are getting into. The bridge talks about how the singer wrote the letter with clear and dry eyes, and although she has cried all the tears she can cry, she has finally come to the end of the road with this person. She signs off her letter saying "forget you ever knew me." Overall, The Letter is a powerful song about letting go of someone who has caused so much hurt and pain in the singer's life. It's a goodbye that is final and leaves no room for reconciliation.