Matthew Letter is a character in Friday the 13th Part V: A New Beginning, played by Richard Young.
Matthew Letter (often referred to as Matt) is the doctor at Pinehurst Youth Development Center aided by director Pam Roberts who he has a strong friendship with, he has great affection for all of the young people at the facility.
When resident Joey Burns is killed by fellow resident Victor Faden, Matt witnesses it and phones the police and paramedics. He talks to Sheriff Tucker as Joey's body is taken away by Roy Burns and his partner Duke Johnson. Later in the day randy teens Eddie Kelso and Tina McCarthy go missing and Matt decides to go looking for them but fails to return. When Pam is fleeing from "Jason" she finds Matt's body, his throat slit and pinned to a tree with a railroad spike.
Matt is one of four characters from the movie to be killed off-screen, the others being George Winter, Anita Robb and Duke Johnson.