The WWP encodes letters with <div type="letter">. However, because of the way the content model of <div> is written, there are some places (e.g. in the middle of a chapter of a novel) where letters are found but where <div> is not allowed. In such cases, to get around this problem the WWP nests the <div type="letter"> inside its own <text> and <body> element. If the letter is quoted, the <text> element should go within a <quote>; if the quote is a continuous part of the paragraph then the <quote> element should be within a <p> element, but if the quote is between paragraphs, the <quote> element should go between <p> elements.
If the letter is simply presented to the reader (for instance, in a first-person narrative where documents are included transparently within the flow of text), then the <text> element should be nested directly inside a <p> element. It cannot go between <p> elements, even though this would seem to be the most appropriate thing.