A unit of instruction for use with limited English proficient students in grades 9-12 being screened for special education services is outlined. The students should have some proficiency in understanding, speaking, reading, and writing English, and the unit can be used with students at a fifth grade or higher level of achievement. It has six integrated, sequential lessons introducing students to the concept and process of letter writing. The lessons cover: identifying the basic materials needed for letter writing, labeling the parts of a friendly letter, types of informal letters, writing a letter based on a model, and making and addressing an envelope. Each lesson contains objectives, a list of instructional materials, procedures, and evaluation suggestions. Suggestions are given for developing additional lessons, and a list of useful resources is appended. (MSE)