"Love Letter" is a first feature film by director Iwai. This movie is not only won the domestic many awards, but also has been evaluated very high in East Asia. Especially in South Korea it was recorded the greatest hit as a Japanese movie. This movie has been understood as a romantic love tale: the story is that the deceased hero's strong unrequited love is transmitted to the girl he loved by a number of chances, in his three death anniversary. There is no error in this interpretation, but this is only one of the story of this movie. Two completely different stories are hidden under this romantic story. One of them is a scary story that hero dead is going to call the two heroines in heaven. He tries to go to sleep his fiance Hiroko in the snowy mountains, and to kill Ituki. a girl whom he loved strong in junior high school, to kill in the hospital. But his two attempts are blocked by chance and mysterious power. Third is a story that the main characters all are relieved: that is, dead hero. Itsuki, mother and grandmother of ltsuki, and Akiba who loves Itsuki. Is being most relief among them is probably a hero in heaven. The audience of this movie will not be able to clearly understand the three stories, but should feel the depth and thickness the three stories made. This movie is being praised by the award-winning, mysterious depth and thickness will no doubt be in the background of the praise. This movie is a first feature film of Iwai director, it tells us the style and features of his films.