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The H-1B is a temporary (nonimmigrant) visa category that allows employers to petition for highly educated foreign professionals to work in specialty occupations that require at least a bachelor's degree or the equivalent.
The letter should be on company letter head with signature of issuing and concern person of the client company. This letter should be provided by client if the H1B job is to work for a client project. India.
The end client letter should provide the description of the duties that would be performed by the H-1B employee, the address of the client site, the expected project duration, and to whom the H-1B worker would report.
The article notes, The US Citizenship and Immigration Services (USCIS) has repeatedly made it clear that an end-client letter is not required for approval of an H-1B petition, and that H-1B employers are allowed to provide other comparable documentation instead.