Cross-Сultural communication cannot exist without interaction, both oral and written. One of the types of written communication is epistolary text. This paper considers one kind of epistolary texts, the so-called ‘dead letter’, i.e. a letter which cannot be delivered to the recipient because this person does not exist. The author introduces the term ‘phantom letter’ since a corresponding term has not been found in the Russian language, besides the existing English term ‘dead letter’ does not fully reveal the phenomenon under discussion. The materials of the article are 14 personal letters and 24 literary texts in the English language belonging to the cultures of Ancient Egypt, the USA, Great Britain and Israel. The methodology of the research is based on the discourse analysis of the personal and fiction discourses. The following types of ‘phantom letters’ have been studied: letters to the dead, letters to the future generations and literary texts which are letters to some famous historical or fictional characters. Special attention is paid to various reasons why people have been writing such epistolary texts: the writer may do it on practical grounds, as a form of trauma counselling and/or resurrecting the loved one or information. As for the literary texts, the author’s aim is to create a humorous effect since all these letters are parodies. Chronotope is also considered, which is especially important in letters to the dead and letters to the future. Discourse formulas typical for some types of phantom letters have been analyzed. The last part of the paper deals with precedent texts, because understanding of fictional dead letters is drawn entirely from the knowledge of precedent. The conclusion states that there are various types of phantom letters in various cultures, they are normally personal and they are written for various reasons, however, they possess common features. Some prospects for further study in this area are also outlined.