What does the cryptic crossword clue "Offensive letter you read, polite last of all (4)" mean?

This cryptic clue uses wordplay to arrive at the answer. Visit the page for progressive hints — definition, wordplay type, and a full step-by-step explanation.

Offensive letter you read, polite last of all (4)

Telegraph Prize Cryptic #3178 | 4 Down | 2022-09-18 flower

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