Having a bad day? Then put your headphones on, zone out for a few minutes and let the sheer loveliness of ‘The Letter’ wash over you. Just one warning – it may be best not to listen to the lyrics too closely; that might spoil the effect a bit. That’s a pattern Walters’ fans will be perfectly familiar with by now – purely beautiful music, cannily arranged with gentle guitar and expertly-deployed strings, undercut by powerful lyrics that stop you in your tracks. Written for, but ultimately not used in, William H Macy’s upcoming directorial debut Rudderless, ‘The Letter’ deals with a grieving father’s feelings for his dead son. It is taken from Walters’ Two Birds EP, due out next month.