The Dialogue of the Letters: Ethics and Moral theory is an original essay using fictionalized cognitive agents or Letters. They interact with one another and with actual texts. The Letters have no specific social determinants, no age, religous identity, gender, vocation or nationality. This creates a meta-level of dialogue about morality which sharpens and clarifies reflection on it. The act of reading is also complicated by placing responsibility on the imaginary reader. One major text under discussion is Kant' Second Critique (all citations in German are transated) but Hume, Plato, Aristotle, the Stoics, Spinoza, Heidegger, Freud, and Buddhist and Jain perspective are also discussed. The topics are reason and emotion, intuition and evidence, obligation and empathy, religion and community, enlightenment and prejudice.