The letter proposes advertising for a new men's cosmetics product called "X-men" to the client Ryan Andrews. It outlines the product's benefits such as refreshing scent and long-lasting performance. It proposes advertising the product through magazines, television, and newspapers to effectively reach the target customer base and ensure the audience sees the product frequently. The budget and cost for the proposal are negotiable upon acceptance. The letter requests a response regarding the proposal within 5 days.