Letter to Roger Verhulst (4 December 1967)
- Contents: Tolkien thanks Mr. Verhulst for sending him two copies of C.S. Lewis's Letters to an American Lady, which he finds deeply interesting, and mentions that he is now recovering from an illness.
- Publication: None. A description of the letter has been provided in W.H. Auden: A Legacy and on the website Tolkien Library. A description of the letter has appeared in the catalogue Christie's Fine Printed Books and Manuscripts 28 November 2011 (lot 258).
- Description: One page, 76 Sandfield Road, Oxford letterhead, signed by J.R.R. Tolkien.
 See also
- Letter to Rod Jellema
- Letter to Roger Verhulst (9 March 1966)
- Letter to Roger Verhulst (8 April 1966)
- Letter to Roger Verhulst (3 May 1966)