The Swedish newspaper Aftonbladet gave Dear Heather 3 out of 5 saying that it got some genuine songs but also that there are some cheesy danceband-arrangements on it.

http://www.aftonbladet.se/puls/cd/recen ... 84,00.html

Dont know if this is old news but you can listen to The letters on http://www.leonardcohen.com