diff --git a/app/Filament/Resources/IncomingLetterResource.php b/app/Filament/Resources/IncomingLetterResource.php
new file mode 100644
index 0000000..64e8a78
--- /dev/null
+++ b/app/Filament/Resources/IncomingLetterResource.php
@@ -0,0 +1,67 @@
+<?php
+
+namespace App\Filament\Resources;
+
+use App\Filament\Resources\IncomingLetterResource\Pages;
+use App\Filament\Resources\IncomingLetterResource\RelationManagers;
+use App\Modules\IncomingLetter\Models\IncomingLetter;
+use Filament\Forms;
+use Filament\Forms\Components\TextInput;
+use Filament\Forms\Form;
+use Filament\Resources\Resource;
+use Filament\Tables;
+use Filament\Tables\Columns\TextColumn;
+use Filament\Tables\Table;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\SoftDeletingScope;
+
+class IncomingLetterResource extends Resource
+{
+    protected static ?string $model = IncomingLetter::class;
+
+    protected static ?string $navigationIcon = 'heroicon-o-rectangle-stack';
+
+    public static function form(Form $form): Form
+    {
+        return $form
+            ->schema([
+                TextInput::make('number')
+                    ->required(),
+            ]);
+    }
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                TextColumn::make('number'),
+            ])
+            ->filters([
+                //
+            ])
+            ->actions([
+                Tables\Actions\EditAction::make(),
+            ])
+            ->bulkActions([
+                Tables\Actions\BulkActionGroup::make([
+                    Tables\Actions\DeleteBulkAction::make(),
+                ]),
+            ]);
+    }
+
+    public static function getRelations(): array
+    {
+        return [
+            //
+        ];
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => Pages\ListIncomingLetters::route('/'),
+            'create' => Pages\CreateIncomingLetter::route('/create'),
+            'edit' => Pages\EditIncomingLetter::route('/{record}/edit'),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/IncomingLetterResource/Pages/CreateIncomingLetter.php b/app/Filament/Resources/IncomingLetterResource/Pages/CreateIncomingLetter.php
new file mode 100644
index 0000000..8aba75e
--- /dev/null
+++ b/app/Filament/Resources/IncomingLetterResource/Pages/CreateIncomingLetter.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace App\Filament\Resources\IncomingLetterResource\Pages;
+
+use App\Filament\Resources\IncomingLetterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\CreateRecord;
+
+class CreateIncomingLetter extends CreateRecord
+{
+    protected static string $resource = IncomingLetterResource::class;
+}
diff --git a/app/Filament/Resources/IncomingLetterResource/Pages/EditIncomingLetter.php b/app/Filament/Resources/IncomingLetterResource/Pages/EditIncomingLetter.php
new file mode 100644
index 0000000..46210fb
--- /dev/null
+++ b/app/Filament/Resources/IncomingLetterResource/Pages/EditIncomingLetter.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\IncomingLetterResource\Pages;
+
+use App\Filament\Resources\IncomingLetterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\EditRecord;
+
+class EditIncomingLetter extends EditRecord
+{
+    protected static string $resource = IncomingLetterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\DeleteAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/IncomingLetterResource/Pages/ListIncomingLetters.php b/app/Filament/Resources/IncomingLetterResource/Pages/ListIncomingLetters.php
new file mode 100644
index 0000000..17cb786
--- /dev/null
+++ b/app/Filament/Resources/IncomingLetterResource/Pages/ListIncomingLetters.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\IncomingLetterResource\Pages;
+
+use App\Filament\Resources\IncomingLetterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ListRecords;
+
+class ListIncomingLetters extends ListRecords
+{
+    protected static string $resource = IncomingLetterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\CreateAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/OutgoingLetterResource.php b/app/Filament/Resources/OutgoingLetterResource.php
new file mode 100644
index 0000000..84735c0
--- /dev/null
+++ b/app/Filament/Resources/OutgoingLetterResource.php
@@ -0,0 +1,67 @@
+<?php
+
+namespace App\Filament\Resources;
+
+use App\Filament\Resources\OutgoingLetterResource\Pages;
+use App\Filament\Resources\OutgoingLetterResource\RelationManagers;
+use App\Modules\OutgoingLetter\Models\OutgoingLetter;
+use Filament\Forms;
+use Filament\Forms\Components\TextInput;
+use Filament\Forms\Form;
+use Filament\Resources\Resource;
+use Filament\Tables;
+use Filament\Tables\Columns\TextColumn;
+use Filament\Tables\Table;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\SoftDeletingScope;
+
+class OutgoingLetterResource extends Resource
+{
+    protected static ?string $model = OutgoingLetter::class;
+
+    protected static ?string $navigationIcon = 'heroicon-o-rectangle-stack';
+
+    public static function form(Form $form): Form
+    {
+        return $form
+            ->schema([
+                TextInput::make('number')
+                    ->required()
+            ]);
+    }
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                TextColumn::make('number')
+            ])
+            ->filters([
+                //
+            ])
+            ->actions([
+                Tables\Actions\EditAction::make(),
+            ])
+            ->bulkActions([
+                Tables\Actions\BulkActionGroup::make([
+                    Tables\Actions\DeleteBulkAction::make(),
+                ]),
+            ]);
+    }
+
+    public static function getRelations(): array
+    {
+        return [
+            //
+        ];
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => Pages\ListOutgoingLetters::route('/'),
+            'create' => Pages\CreateOutgoingLetter::route('/create'),
+            'edit' => Pages\EditOutgoingLetter::route('/{record}/edit'),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/OutgoingLetterResource/Pages/CreateOutgoingLetter.php b/app/Filament/Resources/OutgoingLetterResource/Pages/CreateOutgoingLetter.php
new file mode 100644
index 0000000..a8ba817
--- /dev/null
+++ b/app/Filament/Resources/OutgoingLetterResource/Pages/CreateOutgoingLetter.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace App\Filament\Resources\OutgoingLetterResource\Pages;
+
+use App\Filament\Resources\OutgoingLetterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\CreateRecord;
+
+class CreateOutgoingLetter extends CreateRecord
+{
+    protected static string $resource = OutgoingLetterResource::class;
+}
diff --git a/app/Filament/Resources/OutgoingLetterResource/Pages/EditOutgoingLetter.php b/app/Filament/Resources/OutgoingLetterResource/Pages/EditOutgoingLetter.php
new file mode 100644
index 0000000..d3edb55
--- /dev/null
+++ b/app/Filament/Resources/OutgoingLetterResource/Pages/EditOutgoingLetter.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\OutgoingLetterResource\Pages;
+
+use App\Filament\Resources\OutgoingLetterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\EditRecord;
+
+class EditOutgoingLetter extends EditRecord
+{
+    protected static string $resource = OutgoingLetterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\DeleteAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/OutgoingLetterResource/Pages/ListOutgoingLetters.php b/app/Filament/Resources/OutgoingLetterResource/Pages/ListOutgoingLetters.php
new file mode 100644
index 0000000..cfde306
--- /dev/null
+++ b/app/Filament/Resources/OutgoingLetterResource/Pages/ListOutgoingLetters.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\OutgoingLetterResource\Pages;
+
+use App\Filament\Resources\OutgoingLetterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ListRecords;
+
+class ListOutgoingLetters extends ListRecords
+{
+    protected static string $resource = OutgoingLetterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\CreateAction::make(),
+        ];
+    }
+}
diff --git a/app/Modules/IncomingLetter/Controllers/IncomingLetterController.php b/app/Modules/IncomingLetter/Controllers/IncomingLetterController.php
new file mode 100644
index 0000000..4712d54
--- /dev/null
+++ b/app/Modules/IncomingLetter/Controllers/IncomingLetterController.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Modules\IncomingLetter\Controllers;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+
+class IncomingLetterController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     */
+    public function index(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     */
+    public function store(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Display the specified resource.
+     */
+    public function show(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Update the specified resource in storage.
+     */
+    public function update(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     */
+    public function destroy(Request $request): void
+    {
+        //
+    }
+}
diff --git a/app/Modules/IncomingLetter/Database/Migrations/2024_10_22_152424_create_incoming_letters_table.php b/app/Modules/IncomingLetter/Database/Migrations/2024_10_22_152424_create_incoming_letters_table.php
new file mode 100644
index 0000000..3a4fbe8
--- /dev/null
+++ b/app/Modules/IncomingLetter/Database/Migrations/2024_10_22_152424_create_incoming_letters_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('incoming_letters', function (Blueprint $table) {
+            $table->id();
+            $table->string('number')->nullable();
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('incoming_letters');
+    }
+};
diff --git a/app/Modules/IncomingLetter/IncomingLetterModule.php b/app/Modules/IncomingLetter/IncomingLetterModule.php
new file mode 100644
index 0000000..e712109
--- /dev/null
+++ b/app/Modules/IncomingLetter/IncomingLetterModule.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Modules\IncomingLetter;
+
+use App\Modules\Makeable;
+use App\Modules\ModuleContract;
+
+class IncomingLetterModule implements ModuleContract
+{
+    use Makeable;
+
+    /**
+     * Module is enabled
+     */
+    protected bool $enabled = true;
+
+    /**
+     * Check if is module enabled
+     */
+    public function isEnabled(): bool
+    {
+        return $this->enabled;
+    }
+
+    /**
+     * Disable module
+     */
+    public function disable(): void
+    {
+       $this->enabled = false;
+    }
+
+    /**
+     * Enable module
+     */
+    public function enable(): void
+    {
+       $this->enabled = true;
+    }
+
+    /**
+     * Check if module has a filament resource
+     */
+    public function hasFilamentResource(): bool
+    {
+        return true;
+    }
+}
diff --git a/app/Modules/IncomingLetter/Models/IncomingLetter.php b/app/Modules/IncomingLetter/Models/IncomingLetter.php
new file mode 100644
index 0000000..de249ae
--- /dev/null
+++ b/app/Modules/IncomingLetter/Models/IncomingLetter.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Modules\IncomingLetter\Models;
+
+use Illuminate\Database\Eloquent\Concerns\HasUuids;
+use Illuminate\Database\Eloquent\Model;
+
+class IncomingLetter extends Model
+{
+
+}
diff --git a/app/Modules/IncomingLetter/Repositories/IncomingLetterRepository.php b/app/Modules/IncomingLetter/Repositories/IncomingLetterRepository.php
new file mode 100644
index 0000000..871794e
--- /dev/null
+++ b/app/Modules/IncomingLetter/Repositories/IncomingLetterRepository.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace App\Modules\IncomingLetter\Repositories;
+
+use App\Modules\IncomingLetter\Models\IncomingLetter;
+
+class IncomingLetterRepository
+{
+
+}
diff --git a/app/Modules/OutgoingLetter/Controllers/OutgoingLetterController.php b/app/Modules/OutgoingLetter/Controllers/OutgoingLetterController.php
new file mode 100644
index 0000000..a44ed8f
--- /dev/null
+++ b/app/Modules/OutgoingLetter/Controllers/OutgoingLetterController.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Modules\OutgoingLetter\Controllers;
+
+use App\Http\Controllers\Controller;
+use Illuminate\Http\Request;
+
+class OutgoingLetterController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     */
+    public function index(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     */
+    public function store(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Display the specified resource.
+     */
+    public function show(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Update the specified resource in storage.
+     */
+    public function update(Request $request): void
+    {
+        //
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     */
+    public function destroy(Request $request): void
+    {
+        //
+    }
+}
diff --git a/app/Modules/OutgoingLetter/Database/Migrations/2024_10_22_152500_create_outgoing_letters_table.php b/app/Modules/OutgoingLetter/Database/Migrations/2024_10_22_152500_create_outgoing_letters_table.php
new file mode 100644
index 0000000..224f66a
--- /dev/null
+++ b/app/Modules/OutgoingLetter/Database/Migrations/2024_10_22_152500_create_outgoing_letters_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('outgoing_letters', function (Blueprint $table) {
+            $table->id();
+            $table->string('number')->nullable();
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('outgoing_letters');
+    }
+};
diff --git a/app/Modules/OutgoingLetter/Models/OutgoingLetter.php b/app/Modules/OutgoingLetter/Models/OutgoingLetter.php
new file mode 100644
index 0000000..d6b350e
--- /dev/null
+++ b/app/Modules/OutgoingLetter/Models/OutgoingLetter.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Modules\OutgoingLetter\Models;
+
+use Illuminate\Database\Eloquent\Concerns\HasUuids;
+use Illuminate\Database\Eloquent\Model;
+
+class OutgoingLetter extends Model
+{
+
+}
diff --git a/app/Modules/OutgoingLetter/OutgoingLetterModule.php b/app/Modules/OutgoingLetter/OutgoingLetterModule.php
new file mode 100644
index 0000000..35b5593
--- /dev/null
+++ b/app/Modules/OutgoingLetter/OutgoingLetterModule.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Modules\OutgoingLetter;
+
+use App\Modules\Makeable;
+use App\Modules\ModuleContract;
+
+class OutgoingLetterModule implements ModuleContract
+{
+    use Makeable;
+
+    /**
+     * Module is enabled
+     */
+    protected bool $enabled = true;
+
+    /**
+     * Check if is module enabled
+     */
+    public function isEnabled(): bool
+    {
+        return $this->enabled;
+    }
+
+    /**
+     * Disable module
+     */
+    public function disable(): void
+    {
+       $this->enabled = false;
+    }
+
+    /**
+     * Enable module
+     */
+    public function enable(): void
+    {
+       $this->enabled = true;
+    }
+
+    /**
+     * Check if module has a filament resource
+     */
+    public function hasFilamentResource(): bool
+    {
+        return true;
+    }
+}
diff --git a/app/Modules/OutgoingLetter/Repositories/OutgoingLetterRepository.php b/app/Modules/OutgoingLetter/Repositories/OutgoingLetterRepository.php
new file mode 100644
index 0000000..f360c87
--- /dev/null
+++ b/app/Modules/OutgoingLetter/Repositories/OutgoingLetterRepository.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace App\Modules\OutgoingLetter\Repositories;
+
+use App\Modules\OutgoingLetter\Models\OutgoingLetter;
+
+class OutgoingLetterRepository
+{
+
+}