diff --git a/internal/handler/letter_handler.go b/internal/handler/letter_handler.go
index 7ea20e7..ceb7add 100644
--- a/internal/handler/letter_handler.go
+++ b/internal/handler/letter_handler.go
@@ -3,6 +3,7 @@ package handler
 import (
 	"context"
 	"eslogad-be/internal/appcontext"
+	"fmt"
 	"net/http"
 	"strconv"
 	"strings"
@@ -23,6 +24,7 @@ type LetterService interface {
 	MarkOutgoingLetterAsRead(ctx context.Context, letterID uuid.UUID) (*contract.MarkLetterReadResponse, error)
 	UpdateIncomingLetter(ctx context.Context, id uuid.UUID, req *contract.UpdateIncomingLetterRequest) (*contract.IncomingLetterResponse, error)
 	SoftDeleteIncomingLetter(ctx context.Context, id uuid.UUID) error
+	BulkSoftDeleteIncomingLetters(ctx context.Context, ids []uuid.UUID) error
 	BulkArchiveIncomingLetters(ctx context.Context, letterIDs []uuid.UUID) (*contract.BulkArchiveLettersResponse, error)
 	ArchiveIncomingLetter(ctx context.Context, letterID uuid.UUID) error
 
@@ -282,6 +284,29 @@ func (h *LetterHandler) DeleteIncomingLetter(c *gin.Context) {
 	})
 }
 
+func (h *LetterHandler) BulkDeleteIncomingLetters(c *gin.Context) {
+	var req struct {
+		IDs []uuid.UUID `json:"ids" binding:"required,min=1"`
+	}
+
+	if err := c.ShouldBindJSON(&req); err != nil {
+		c.JSON(http.StatusBadRequest, contract.ErrorResponse{
+			Message: "Invalid request body",
+			Error:   err.Error(),
+		})
+		return
+	}
+
+	if err := h.svc.BulkSoftDeleteIncomingLetters(c.Request.Context(), req.IDs); err != nil {
+		h.handleServiceError(c, err)
+		return
+	}
+
+	h.respondSuccess(c, http.StatusOK, &contract.SuccessResponse{
+		Message: fmt.Sprintf("%d letters deleted successfully", len(req.IDs)),
+	})
+}
+
 func (h *LetterHandler) CreateDispositions(c *gin.Context) {
 	var req contract.CreateLetterDispositionRequest
 	if !h.bindJSON(c, &req) {
diff --git a/internal/processor/letter_processor.go b/internal/processor/letter_processor.go
index 6892960..5b16443 100644
--- a/internal/processor/letter_processor.go
+++ b/internal/processor/letter_processor.go
@@ -352,6 +352,32 @@ func (p *LetterProcessorImpl) SoftDeleteIncomingLetter(ctx context.Context, id u
 	})
 }
 
+func (p *LetterProcessorImpl) BulkSoftDeleteIncomingLetters(ctx context.Context, ids []uuid.UUID) error {
+	if len(ids) == 0 {
+		return nil
+	}
+
+	return p.txManager.WithTransaction(ctx, func(txCtx context.Context) error {
+		if err := p.letterRepo.BulkSoftDelete(txCtx, ids); err != nil {
+			return err
+		}
+
+		if p.activity != nil {
+			userID := appcontext.FromGinContext(txCtx).UserID
+			action := "letter.bulk_deleted"
+
+			// Log activity untuk setiap letter yang dihapus
+			for _, id := range ids {
+				if err := p.activity.Log(txCtx, id, action, &userID, nil, nil, nil, nil, nil, map[string]interface{}{}); err != nil {
+					return err
+				}
+			}
+		}
+
+		return nil
+	})
+}
+
 // CreateDispositions creates a new disposition with modular helper functions
 func (p *LetterProcessorImpl) CreateDispositions(ctx context.Context, req *contract.CreateLetterDispositionRequest) (*contract.ListDispositionsResponse, error) {
 	// Transaction should be handled at service layer
diff --git a/internal/repository/letter_repository.go b/internal/repository/letter_repository.go
index 64e1ca7..81420c9 100644
--- a/internal/repository/letter_repository.go
+++ b/internal/repository/letter_repository.go
@@ -54,6 +54,15 @@ func (r *LetterIncomingRepository) SoftDelete(ctx context.Context, id uuid.UUID)
 	return db.WithContext(ctx).Exec("UPDATE letters_incoming SET deleted_at = CURRENT_TIMESTAMP WHERE id = ? AND deleted_at IS NULL", id).Error
 }
 
+func (r *LetterIncomingRepository) BulkSoftDelete(ctx context.Context, ids []uuid.UUID) error {
+	if len(ids) == 0 {
+		return nil
+	}
+
+	db := DBFromContext(ctx, r.db)
+	return db.WithContext(ctx).Exec("UPDATE letters_incoming SET deleted_at = CURRENT_TIMESTAMP WHERE id IN ? AND deleted_at IS NULL", ids).Error
+}
+
 func (r *LetterIncomingRepository) BulkArchive(ctx context.Context, letterIDs []uuid.UUID) (int64, error) {
 	db := DBFromContext(ctx, r.db)
 	now := time.Now()
diff --git a/internal/router/health_handler.go b/internal/router/health_handler.go
index 35be88a..8d64d03 100644
--- a/internal/router/health_handler.go
+++ b/internal/router/health_handler.go
@@ -82,6 +82,7 @@ type LetterHandler interface {
 	MarkOutgoingLetterAsRead(c *gin.Context)
 	UpdateIncomingLetter(c *gin.Context)
 	DeleteIncomingLetter(c *gin.Context)
+	BulkDeleteIncomingLetters(c *gin.Context)
 	BulkArchiveIncomingLetters(c *gin.Context)
 	ArchiveIncomingLetter(c *gin.Context)
 
diff --git a/internal/router/router.go b/internal/router/router.go
index ff353c7..266457d 100644
--- a/internal/router/router.go
+++ b/internal/router/router.go
@@ -181,6 +181,7 @@ func (r *Router) addAppRoutes(rg *gin.Engine) {
 			lettersch.PUT("/incoming/:id", r.letterHandler.UpdateIncomingLetter)
 			lettersch.PUT("/incoming/:id/read", r.letterHandler.MarkIncomingLetterAsRead)
 			lettersch.DELETE("/incoming/:id", r.letterHandler.DeleteIncomingLetter)
+			lettersch.DELETE("/incoming/delete", r.letterHandler.BulkDeleteIncomingLetters)
 			lettersch.POST("/incoming/archive", r.letterHandler.BulkArchiveIncomingLetters)
 			lettersch.PUT("/incoming/:id/archive", r.letterHandler.ArchiveIncomingLetter)
 
diff --git a/internal/service/letter_service.go b/internal/service/letter_service.go
index db36276..6292adf 100644
--- a/internal/service/letter_service.go
+++ b/internal/service/letter_service.go
@@ -31,6 +31,7 @@ type LetterProcessor interface {
 	MarkOutgoingLetterAsRead(ctx context.Context, letterID uuid.UUID) (*contract.MarkLetterReadResponse, error)
 	UpdateIncomingLetter(ctx context.Context, id uuid.UUID, req *contract.UpdateIncomingLetterRequest) (*contract.IncomingLetterResponse, error)
 	SoftDeleteIncomingLetter(ctx context.Context, id uuid.UUID) error
+	BulkSoftDeleteIncomingLetters(ctx context.Context, ids []uuid.UUID) error
 	BulkArchiveIncomingLetters(ctx context.Context, letterIDs []uuid.UUID) (int64, error)
 	ArchiveIncomingLetter(ctx context.Context, letterID uuid.UUID) error
 	BulkArchiveIncomingLettersForUser(ctx context.Context, letterIDs []uuid.UUID, userID uuid.UUID) (int64, error)
@@ -465,6 +466,10 @@ func (s *LetterServiceImpl) SoftDeleteIncomingLetter(ctx context.Context, id uui
 	return s.processor.SoftDeleteIncomingLetter(ctx, id)
 }
 
+func (s *LetterServiceImpl) BulkSoftDeleteIncomingLetters(ctx context.Context, ids []uuid.UUID) error {
+	return s.processor.BulkSoftDeleteIncomingLetters(ctx, ids)
+}
+
 func (s *LetterServiceImpl) SearchIncomingLetters(ctx context.Context, req *contract.SearchIncomingLettersRequest) (*contract.SearchIncomingLettersResponse, error) {
 	appCtx := appcontext.FromGinContext(ctx)
 	userID := appCtx.UserID