/*letterƒy[ƒW*/
.letter_top_img{
float:left;
width:42px;
height:42px;
margin:20px 0 0 0;
}
.letter_top_txt{
float:left;
width:378px;
margin:23px 0 0 10px;
padding:0;
line-height:140%;
}

#letter_entry{
float:left;
margin:5px 0 0px 0;
}

#letter_entry p{
margin:0 0 10px 0;
}