Watercolor and ink on paper, 1954, signed 'Dorothy Dehner' and dated lower right, with label from Willard Gallery, NY. 23 x 18 in. (sheet), 32 x 28 in. (frame).Note: Dehner's Letter relates to David Smith's sculpture of the same title from 1950. Smith's The Letter is one of his iconic works, using tracery to create his image rather than solid forms, blurring the distinction between painting and sculpture. Dehner's drawing is a delicate rendering of the same subject in two dimensions.