/usr/share/texmf-texlive/makeindex/mkind-english/letter.ist is in texlive-extra-utils 2009-10ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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% This file is part of
% MakeIndex - A formatter and format independent index processor
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% Author: Gabor Herr
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% $Log: letter.ist,v $
% Revision 1.1 1991/12/13 16:43:51 schrod
% Initial revision
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% Revision 1.1 1991/08/26 17:50:15 herr
% Initial revision
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%
% MakeIndex 2.x 'letter ordering'
sort_rule "[\t ]+" ""
include "english/mkind2.ist"
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