It seems you're asking for a review of (assuming you mean the letter compilation series from Penthouse magazine, not a standalone "60" issue number).
If you meant a specific Penthouse "Letter from the Editor" in issue #60 of the magazine, please clarify — otherwise, the above applies to the standard paperback letter compilation.
To give a solid, direct review:
Penthouse Letters 60 Direct
It seems you're asking for a review of (assuming you mean the letter compilation series from Penthouse magazine, not a standalone "60" issue number).
If you meant a specific Penthouse "Letter from the Editor" in issue #60 of the magazine, please clarify — otherwise, the above applies to the standard paperback letter compilation. penthouse letters 60
To give a solid, direct review: