Matthew Letter was a character in Friday the 13th: A New Beginning.
Matthew Letter was a doctor and head of the Pinehurst Youth Development Center. Matthew and Pam Roberts are in charge of the place and the place they run has an honor system. In 1989, Matthew gets a patient, Tommy Jarvis, and Pam and Matthew welcome him to Pinehurst and tell Tommy about Pinehurst and Pam takes him to his room. Matthew and Pam talk about Tommy after reading his file about what happened to him as a boy. Matthew gets a visit from his friend and local sheriff, Cal Tucker, who brings Tina and Eddie pack to Pinehurst after finding them having sex at the Hubbard place. While Matt and Sheriff Tucker get a visit from Ethel Hubbard and her son, Junior Hubbard and Ethel is not too pleased about Pinehurst and threatens to shoot anyone from Pinehurst if they trespass on her property again.
Later on that day, Matthew sees another patient, Joey, get hacked up by a fellow patient, Victor J. Faden. Sheriff Tucker arrives and arrests Vic Tuckers asks Matthew if Joey has any family or other friends and Matthew tells Tucker that Joey has no family around, lost his mother giving birth to him and does not know where his father is. The next morning, Matthew, Pam, Violet, Tommy, Tina, Reggie, Jake, and Robin are about to have breakfast and Matt calms down Violet and Tina, who have a little argument cause Violet set the table for Victor and Joey, who are not there anymore and Jake tells Violet that she should not set a place for a dead person. Matthew calms down Tommy, after Tommy attacks Eddie, who plays a prank on him who was wearing one of Tommy's masks.
Later on, Tina and Eddie go back to the Hubbard farm while Raymond was also there and get killed by Roy Burns. Matthew has been worried for awhile about Eddie and Tina and became angry. Matthew goes to look for them and is killed by Roy, who slits his throat and puts a spike in his head against a tree. While running from Roy, disguised as Jason Voorhees, Pam finds Matthew's body on the tree.