A dead letter is a letter that can't find the person it was supposed to go to. Kind of like how you might lose a toy or a game piece and never find it again.
Sometimes a dead letter happens because the person who sent it didn't have the right address or they made a mistake. Just like how you might accidentally send a letter to the wrong person if you don't know their address.
Other times, a dead letter happens because the person who was supposed to get the letter moved away or isn't at that address anymore. Imagine if you sent a letter to your friend's old house, but your friend doesn't live there anymore. The letter wouldn't be able to find them and would become a dead letter.
Dead letters can be kind of sad because they were meant for someone and never got to them. But it's important to try your best to make sure the address is correct and that the person still lives there before sending a letter. And if a letter does become a dead letter, the post office will try to find a way to return it to the sender or send it to a special place where lost letters go.