Leave letter is written for the purpose of taking leave from higher authority. It is written by lower authority to higher authority. It can also be written by students or employees. Contents of leave letter are name of person, nature of leaves , purpose of leave , record of previous leaves and absents, full address and contact details of sender and receiver also mention in it. Higher authority read letter then if all contents are real and true and the reason is valid then they approve leaves for that person. Before writing the letter writer make sure the all criteria of taking leaves are fulfilled by writer and he or she is eligible for that criteria.