#21 - El Burro Heights
This Letter is located on a platform by the side of the train tunnel. To get in there, you will have to drive through the entrance to the tunnel which is further south.
#22 - Terminal / Buccaneer Way
This one involves climbing quite a few containers in the shipment area. First climb up the yellow “Post Op” container, and then the grey “Jetsam” one. Jump over the small gap to the next container, then climb up the one either side to jump across to the blue on which the Letter sits on top of.
#23 - Sandy Shores
This is located on the western-most boat on dry land in this area. Cross the small yellow bridge to get on the boat, then take the steps up to the captain’s bridge and the Letter is just behind the enclosed section.
#24 - Davis / Grove St
This is located behind one of the houses in Grove Street, on the doorstep of the back door. The particular house in question should be familiar to anyone who played San Andreas.
#25 - Davis / Davis Ave
This is located in a green container filled with rubbish outside the blue “Mega Mall” building.
#26 - Los Santos International Airport
You will need a helicopter to fly onto the circular structure inside the airport. In front of a door in the circular blue column is the Letter.
#27 - Davis
To the right of the steps leading down into the airport with the red “LSIA” sign above them. This Letter will be on the floor in front of 4 blue seats built into the wall.
#28 - San Andreas
On the beach there is a concrete skate park. This Letter is located in one of the holes in the park.
#29 - La Puerta
Underneath the bridge is a tunnel. Jump into the water and swim under the bridge. The Letter is on the platform in the centre of the tunnel.
#30 - La Puerta / Palomino Ave
At the end of the pier is a large blue/grey building. Climb up the stairs on the left-hand side of the grey section and cross the bridge to the right of the toilets. The Letter will be next to a couple of blue umbrellas on the floor.
#31 - Richards Majestic
Climb over the fence in front of the “Vinewood Zombie” sign and go up the stairs. Climb up onto the air condition unit and then over the railing to find this Letter between two more units.
#32 - Pacific Bluffs
This is located in front of the sarcophagus with two rose wreaths laid against it, on the small island in the middle of the pond.
#33 - Pacific Bluffs
This is really easy to spot, located on the bar next to the swimming pool.
#34 - Pacific Bluffs
This is located in the maze. From the entrance, follow the path to the first fork. Then take a right, then the first left, then left again twice to come across this Letter.
#35 - West Vinewood
In front of some doors is a semicircular cobblestoned area with a sort of table next to it. On the table is this Letter.
#36 - Pacific Bluffs
This one is inside the room next to the swimming pool, in front of a table tennis table.
#37 - Tongva Valley
By the side of the road is a tourist information board. The Letter is right in front of it.
#38 - Vinewood Hills
This is located just to the right of the orange “Big” juice stand next to a set of four tables and benches.
#39 - Great Chaparaal
By the side of the road is an old mine entrance. Just to the left of it is the Letter Scrap.
#40 - Grand Senora Desert
Between the huge barn and the abandoned house is an old wooden billboard. The Letter is behind it.