There are few evidence-based treatment programs for incarcerated mothers with promising outcomes. Recognizing this failure and the neglect of the children left behind, the researchers present a conceptual model focused on mothers in prison. The model, Letters to Children, was developed to help female prisoners reconnect with their children through the process of a letter-writing group. The model incorporates the importance of the gendered experience and employs strategies to empower incarcerated women as they attempt to strengthen their relationships with their children. Theoretical underpinnings, an overview of the model's components, participants' feedback, conclusions, limitations, and future implications are presented. (PsycINFO Database Record (c) 2019 APA, all rights reserved)