The Letter of Last Instructions is a document prepared by you. It includes a statement as to where your Will may be found, funeral and burial instructions, the location of your safe deposit box and key, a list of all bank accounts, assets and other investments, as well as any final words you wish to share with your loved ones. You may also dispose of your tangible personal property provided that your Will specifically refers to your disposing of tangible personal property by a separate memorandum. The Letter of Last Instructions can be prepared prior to your Will or it can be prepared or changed after your Will is prepared.