This is a pretty impressive view of the subject of love. For such a short story, it manages to make good characters and a great quality plot.
Love letter chooses to show the big picture, showing the gray areas in our concept of good and evil. At the end of the story, I felt sadness and pity for the main characters. When I saw the situation that leads Asako to despair, it was difficult to classify her as evil or good. Like most of us, she`s someone in the middle, making her a person deserving the reader`s attention and care. (I`m not trying to justify her actions) As an average person, when pushed to the edge, it`s evident that her story wouldn`t end up well.
On the other side, Tomoya`s (had to look for his name; it appears only once in the story, rsrs) love for her mother (Asako) amazed me. It`s Love with a capital letter. We can`t classify that as a love of mother and son or between friends or any sort. It`s love truly beyond form and limit. It`s caring at the utmost level, and it`s a choice. This love is wholesome, beautiful, and sad—the meeting and matching of two souls.