Letter 12 is the twelfth letter written by J.R.R. Tolkien and published in The Letters of J.R.R. Tolkien.
Tolkien had encased a draft of the dust spread for The Hobbit and examined its decrease for distribution on the novel. The drawing contained a runic engraving which he interpreted it as:
- "The Hobbit or There and Back Again, being the record of a year's journey made by Bilbo Baggins; compiled from his memoirs by J.R.R. Tolkien and published by George Allen & Unwin"