Start with the name of the author. If the letter does not give a name, skip this step and move on. The author's name should be listed last name, first name, middle initial and be followed by a period. For example, if the author's name is Jonathan Kiddle, your reference should begin:Kiddle, Jonathan.
List the title of the letter. Most editors will title a letter even if the writer does not, in order to give readers an idea of what the letter is about. The title should be enclosed in quotation marks and followed by a period. For example, if the letter is titled "Why I Love My Compost Pile," your citation should now read:Kiddle, Jonathan. "Why I Love My Compost Pile."
Follow with the name of the periodical and the date of publication. The name of the journal should be italicized, but if your word processor will not support this type of formatting, use an underscore to indicate where the underline should begin and end. The date of publication should be written "day month year," and you can use three-letter abbreviations without a period for the month. Follow the date with a colon. If your paper is called "The Green Thumb Daily" and the letter was published on August 12, 2005, your citation should now read:Kiddle, Jonathan. "Why I Love My Compost Pile." _The Green Thumb Daily_ 12 Aug 2005:
Finish with the number of the page on which the letter is located, and a final period. If the letter was printed on page D14, then your finished citation will read:Kiddle, Jonathan. "Why I Love My Compost Pile." _The Green Thumb Daily_ 12 Aug 2005: D14.