

お客さんに手紙を書きます。
会社から手紙が来ました。
この手紙はだれのですか。
"てがみ(手紙)" is in the lesson "Business 1" (Level 33), along with 12 other useful words. LinDuo has 180 topic lessons like this one, 2,379 words in total. Every word has an illustration, a transcription and pronunciation in a female and a male voice. Just 10–15 minutes a day is enough to learn them all. Free, and works offline.