Paper Mario/Letters

Mario's friend Parakarry (a Paratroopa) is supposed to be a Mail Deliverer, but he's not doing a very good job. In fact, he's dropped letters all over Mushroom Kingdom! Mario ends up having to help find the letters and deliver them.

There are 26 letters total in the game. 12 letters are found on throughout the world; 1 of them starting a chain of letters that results in getting the Lucky Day Badge, which is like a better version of the Pretty Lucky Badge. The chain consists of 14 letters. Here are the locations and recipients of the 11 normal letters:

Letter 1: -Location: Mt. Rugged - Toss Kooper across the gap near save block -Recipient: Merlon - Toad Town

Letter 2: -Location: Mt. Rugged - Upper left ledge after the slide -Recipient:Kolorado - Lavalava Island; Toad Town; Dry Dry Desert; Koopa Village

Letter 3: -Location: Dry Dry Desert - Hit tree near Dry Dry Outpost -Recipient: Mort. T - Toad in Toadhouse at Koopa Village

Letter 4: -Location: Dry Dry Outpost - On 1 of the rooftops near Moustafa's house -Recipient: Traveling Nomadimouse - near a tree on the path to Dry Dry Outpost

Letter 5: -Location: Dry Dry Desert - Hit tree at Kolorado's excavation site -Recipient: Goompa

Letter 6: -Location: Gusty Gulch - In front of a tree branch -Recipient: Fice. T - The guard at entrance to forever forest

Letter 7: -Location: Lavalava Island - On top of a rock on the beach leading to yoshi's village -Recipient: Igor - Owner of Boo's Mansion shop

Letter 8: -Location: Jade Jungle - Northeast Island where you meet Sushie -Recipient:Russ.T - Toad in house next to Toad Town's West Entrance

Letter 9: -Location: Flower Fields - Northeast -Recipient:Minh.T - toad who likes flowers

Letter 10: -Location: Shiver Snowfield - hit the big tree 4 times -Recipient:Mayor Penguin - Shiver City's leftmost home

Letter 11: -Location: Shiver Road - behind icy rock (it's not frozen) just before Monstar -Recipient: Merlow - Shooting Star Summit; The guy who trades you badges

Chain letters
The first chain letter, Letter A, can be found at the farthest right region of Mt. Rugged towards the bottom.