The letter appears to be a scam. The California Attorney General has warned about scammers targeting California's middle-class tax refund. It is important to note that the Middle-Class Tax Refund program faced issues with fraud, customer service problems, and scammers draining funds from debit cards meant for Californians. The legitimate Middle-Class Tax Refund payments were made through direct deposit or prepaid debit cards, and recipients did not need to take any action or pay any money to receive the refund.