The purpose of my research is to identify handling process incoming and outgoing mail using Letter Management Application in PT. PLN (Persero) Distribution of Central Java and Yogyakarta Methods in collecting data were observation, interviews and literature study . The type of data used is qualitative and quantitative The final project is descriptively critter. Management of incoming and outgoing mail using AMS implemented in general secretariat is an effort to manage incoming and outgoing mail by using AMS processed easily, simply by entering data that have already existsed in the letter. Management of outgoing mail by using the AMS can reduce delivery cost. Using the AMS can send a letter to 12 working areas of PT. PLN (Persero) Distribution of Central Java and Yogyakarta. Based on the results of this study it is concluded that the presence of a management application letter (AMS) for the management of incoming and outgoing mail reduces mailing costs and shorten the time of distribution.