They're the letters he wrote while working, and therefore were the letters he wrote on behalf of his company's customers. In the scene where he receives the book in the mail he opens the book and flips through the pages and you can clearly see that they're the same letters that he had been writing while at work. You can even see the names at the bottom of the letters and they're not Theo's name. I watched the movie only last night and I paid special attention to that scene because I knew there was some debate on IMDB about the letters.
Besides, what other letters did he write? I don't remember him writing any personal letters for himself.
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