diff --git a/app/Http/Controllers/FileViewController.php b/app/Http/Controllers/FileViewController.php
new file mode 100644
index 0000000..57079ef
--- /dev/null
+++ b/app/Http/Controllers/FileViewController.php
@@ -0,0 +1,14 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\FileUpload;
+
+class FileViewController extends Controller
+{
+    public function show($id)
+    {
+        $file = FileUpload::findOrFail($id);
+        return response()->file(storage_path('app/public/' . $file->file_path));
+    }
+}
\ No newline at end of file
diff --git a/app/Http/Controllers/LetterController.php b/app/Http/Controllers/LetterController.php
new file mode 100644
index 0000000..d6d2658
--- /dev/null
+++ b/app/Http/Controllers/LetterController.php
@@ -0,0 +1,346 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\FileUpload;
+use App\Models\Letter;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Support\Str;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Facades\URL;
+use Illuminate\Database\Eloquent\ModelNotFoundException;
+use Exception;
+use Illuminate\Validation\ValidationException;
+
+/**
+ * Class LetterController
+ *
+ * Handles all letter-related operations including CRUD and file attachments.
+ * This controller manages student letters with their attachments.
+ */
+class LetterController extends Controller
+{
+    /**
+     * Display a listing of all letters with their attachments
+     *
+     * Uses eager loading with 'fileUpload' relation to prevent N+1 query problem
+     * Formats each letter response using formatLetterResponse helper
+     *
+     * @return JsonResponse Array of formatted letters
+     */
+    public function index(): JsonResponse
+    {
+        try {
+            $letters = Letter::with('fileUpload')
+                ->get()
+                ->map(fn ($letter) => $this->formatLetterResponse($letter));
+
+            return response()->json([
+                'success' => true,
+                'data' => $letters
+            ]);
+        } catch (Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Error fetching letters',
+                'error' => $e->getMessage()
+            ], 500);
+        }
+    }
+
+    /**
+     * Store a newly created letter
+     *
+     * Validates input data and handles file upload if present
+     * Creates new letter with UUID as primary key
+     *
+     * @param Request $request Contains letter data and optional file attachment
+     * @return JsonResponse Created letter with its file upload info
+     */
+    public function store(Request $request): JsonResponse
+    {
+        try {
+            // Validate incoming request data
+            $validated = $request->validate([
+                'nama_mahasiswa' => 'required|string',
+                'nomor_induk_mahasiswa' => 'required|string',
+                'program_studi_mahasiswa' => 'required|string',
+                'tahun_ajaran' => 'required|string',
+                'start_date' => 'required|date',
+                'completion_date' => 'required|date',
+                'lampiran' => 'nullable|file|mimes:pdf,jpg,png|max:2048', // Max 2MB
+            ]);
+
+            // Create letter with UUID and optional fields
+            $letter = Letter::create([
+                'id' => Str::uuid()->toString(),
+                ...$validated,
+                'is_acceptance' => $request->is_acceptance ?? false,
+                'nomor_surat_acceptance' => $request->nomor_surat_acceptance,
+                'is_completion' => $request->is_completion ?? false,
+                'nomor_surat_completion' => $request->nomor_surat_completion,
+            ]);
+
+            // Handle file upload if present
+            if ($request->hasFile('lampiran')) {
+                $this->handleFileUpload($request->file('lampiran'), $letter);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => 'Surat berhasil disimpan',
+                'data' => $letter->load('fileUpload')
+            ], 201);
+
+        } catch (ValidationException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Validation failed',
+                'errors' => $e->errors()
+            ], 422);
+        } catch (Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Error creating letter',
+                'error' => $e->getMessage()
+            ], 500);
+        }
+    }
+
+    /**
+     * Display the specified letter
+     *
+     * @param string $id Letter UUID
+     * @return JsonResponse Letter details with file attachment
+     * @throws ModelNotFoundException If letter not found
+     */
+    public function show(string $id): JsonResponse
+    {
+        try {
+            $letter = Letter::with('fileUpload')->findOrFail($id);
+            return response()->json([
+                'success' => true,
+                'data' => $this->formatLetterResponse($letter)
+            ]);
+        } catch (ModelNotFoundException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Letter not found'
+            ], 404);
+        } catch (Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Error retrieving letter',
+                'error' => $e->getMessage()
+            ], 500);
+        }
+    }
+
+    /**
+     * Update the specified letter
+     *
+     * Handles partial updates with 'sometimes' validation rules
+     * Updates file attachment if new file is uploaded
+     *
+     * @param Request $request Update data and optional new file
+     * @param string $id Letter UUID
+     * @return JsonResponse Updated letter data
+     * @throws ModelNotFoundException If letter not found
+     */
+    public function update(Request $request, string $id): JsonResponse
+    {
+        try {
+            $letter = Letter::findOrFail($id);
+
+            $validated = $request->validate([
+                'nama_mahasiswa' => 'sometimes|string',
+                'nomor_induk_mahasiswa' => 'sometimes|string',
+                'program_studi_mahasiswa' => 'sometimes|string',
+                'tahun_ajaran' => 'sometimes|string',
+                'start_date' => 'sometimes|date',
+                'completion_date' => 'sometimes|date',
+                'is_acceptance' => 'sometimes|boolean',
+                'nomor_surat_acceptance' => 'nullable|string',
+                'is_completion' => 'sometimes|boolean',
+                'nomor_surat_completion' => 'nullable|string',
+                'lampiran' => 'nullable|file|mimes:pdf,jpg,png|max:2048',
+            ]);
+
+            $letter->update($validated);
+
+            if ($request->hasFile('lampiran')) {
+                $this->handleFileUpload($request->file('lampiran'), $letter, true);
+            }
+
+            return response()->json([
+                'success' => true,
+                'message' => 'Surat berhasil diperbarui',
+                'data' => $letter->load('fileUpload')
+            ]);
+
+        } catch (ModelNotFoundException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Letter not found'
+            ], 404);
+        } catch (ValidationException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Validation failed',
+                'errors' => $e->errors()
+            ], 422);
+        } catch (Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Error updating letter',
+                'error' => $e->getMessage()
+            ], 500);
+        }
+    }
+
+    /**
+     * Delete letter and its attachment
+     * DELETE /api/letters/{id}
+     */
+    public function destroy(string $id): JsonResponse
+    {
+        try {
+            $letter = Letter::findOrFail($id);
+            $this->deleteFileUpload($letter->id);
+            $letter->delete();
+
+            return response()->json([
+                'success' => true,
+                'message' => 'Surat berhasil dihapus'
+            ]);
+
+        } catch (ModelNotFoundException $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Letter not found'
+            ], 404);
+        } catch (Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Error deleting letter',
+                'error' => $e->getMessage()
+            ], 500);
+        }
+    }
+
+    /**
+     * Generate signed URL for file attachment
+     *
+     * Creates temporary signed URL valid for 5 minutes
+     * Used for secure file access without exposing actual file path
+     *
+     * @param string $id FileUpload UUID
+     * @return JsonResponse Signed URL and file metadata
+     */
+    public function letterLampiran(string $id): JsonResponse
+    {
+        try {
+            $file = FileUpload::findOrFail($id);
+            $filePath = storage_path('app/public/' . $file->file_path);
+
+            if (!file_exists($filePath)) {
+                return response()->json([
+                    'success' => false,
+                    'message' => 'File not found'
+                ], 404);
+            }
+
+            // Generate signed URL valid for 5 minutes
+            return response()->json([
+                'success' => true,
+                'data' => [
+                    'file_name' => $file->file_name,
+                    'mime_type' => $file->mime_type,
+                    'url' => URL::signedRoute('file.view', ['id' => $id], now()->addMinutes(5))
+                ]
+            ]);
+        } catch (\Exception $e) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Error retrieving file',
+                'error' => $e->getMessage()
+            ], 500);
+        }
+    }
+
+    /**
+     * Format letter data for consistent API response
+     *
+     * Includes file URL if attachment exists
+     * Uses Laravel's asset() helper for public storage URLs
+     *
+     * @param Letter $letter Letter model instance
+     * @return array Formatted letter data
+     */
+    private function formatLetterResponse(Letter $letter): array
+    {
+        return [
+            'id' => $letter->id,
+            'nama_mahasiswa' => $letter->nama_mahasiswa,
+            'nomor_induk_mahasiswa' => $letter->nomor_induk_mahasiswa,
+            'program_studi_mahasiswa' => $letter->program_studi_mahasiswa,
+            'tahun_ajaran' => $letter->tahun_ajaran,
+            'start_date' => $letter->start_date,
+            'completion_date' => $letter->completion_date,
+            'is_acceptance' => $letter->is_acceptance,
+            'nomor_surat_acceptance' => $letter->nomor_surat_acceptance,
+            'is_completion' => $letter->is_completion,
+            'nomor_surat_completion' => $letter->nomor_surat_completion,
+            'lampiran' => $letter->fileUpload ?
+                asset('storage/lampiran/' . basename($letter->fileUpload->file_path)) :
+                null,
+            'created_at' => $letter->created_at,
+        ];
+    }
+
+    /**
+     * Handle file upload process
+     *
+     * Stores file in public storage
+     * Creates FileUpload record
+     * Updates letter with file reference
+     *
+     * @param UploadedFile $file The uploaded file
+     * @param Letter $letter Associated letter
+     * @param bool $isUpdate Whether this is an update operation
+     */
+    private function handleFileUpload($file, Letter $letter, bool $isUpdate = false): void
+    {
+        // Delete existing file if updating
+        if ($isUpdate) {
+            $this->deleteFileUpload($letter->id);
+        }
+
+        // Store file and create record
+        $path = $file->store('lampiran', 'public');
+        $fileId = Str::uuid()->toString();
+
+        FileUpload::create([
+            'id' => $fileId,
+            'letter_id' => $letter->id,
+            'file_name' => $file->getClientOriginalName(),
+            'file_path' => $path,
+            'mime_type' => $file->getMimeType(),
+        ]);
+
+        $letter->update(['lampiran' => $fileId]);
+    }
+
+    /**
+     * Helper method to delete file uploads
+     */
+    private function deleteFileUpload(string $letterId): void
+    {
+        $file = FileUpload::where('letter_id', $letterId)->first();
+        if ($file) {
+            Storage::delete($file->file_path);
+            $file->delete();
+        }
+    }
+}
diff --git a/app/Models/FileUpload.php b/app/Models/FileUpload.php
new file mode 100644
index 0000000..3f2b64b
--- /dev/null
+++ b/app/Models/FileUpload.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Concerns\HasUuids;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Str;
+
+class FileUpload extends Model
+{
+    use HasFactory, HasUuids;
+
+    protected $table = 'file_uploads';
+    protected $keyType = 'string';
+    public $incrementing = false;
+
+    protected $fillable = ['letter_id', 'file_name', 'file_path', 'mime_type'];
+
+    protected static function boot()
+    {
+        parent::boot();
+        static::creating(function ($model) {
+            $model->id = Str::uuid()->toString();
+        });
+    }
+}
\ No newline at end of file
diff --git a/app/Models/Letter.php b/app/Models/Letter.php
new file mode 100644
index 0000000..8cbe277
--- /dev/null
+++ b/app/Models/Letter.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Concerns\HasUuids;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Str;
+
+class Letter extends Model
+{
+    use HasFactory, HasUuids;
+
+    protected $table = 'letters';
+    protected $keyType = 'string';
+    public $incrementing = false;
+
+    protected $fillable = [
+        'nama_mahasiswa',
+        'nomor_induk_mahasiswa',
+        'program_studi_mahasiswa',
+        'tahun_ajaran',
+        'start_date',
+        'completion_date',
+        'lampiran',
+        'is_acceptance',
+        'nomor_surat_acceptance',
+        'is_completion',
+        'nomor_surat_completion',
+    ];
+
+    protected static function boot()
+    {
+        parent::boot();
+        static::creating(function ($model) {
+            $model->id = Str::uuid()->toString();
+        });
+    }
+
+    public function fileUpload()
+    {
+        return $this->hasOne(FileUpload::class, 'letter_id', 'id');
+    }
+}
diff --git a/app/Models/User.php b/app/Models/User.php
index a6ab88e..3eb6632 100644
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -6,6 +6,7 @@ namespace App\Models;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Foundation\Auth\User as Authenticatable;
 use Illuminate\Notifications\Notifiable;
+use Illuminate\Support\Str;
 use Laravel\Sanctum\HasApiTokens;
 
 class User extends Authenticatable
@@ -46,4 +47,15 @@ class User extends Authenticatable
             'password' => 'hashed',
         ];
     }
+
+    protected $keyType = 'string';
+    public $incrementing = false;
+
+    public static function boot() {
+        parent::boot();
+
+        static::creating(function ($model) {
+            $model->id = Str::uuid();
+        });
+    }
 }
diff --git a/database/migrations/2025_03_08_142237_create_acceptance_letters_table.php b/database/migrations/2025_03_08_142237_create_acceptance_letters_table.php
index c5df6f9..55dad7a 100644
--- a/database/migrations/2025_03_08_142237_create_acceptance_letters_table.php
+++ b/database/migrations/2025_03_08_142237_create_acceptance_letters_table.php
@@ -11,15 +11,20 @@ return new class extends Migration
      */
     public function up(): void
     {
-        Schema::create('acceptance_letters', function (Blueprint $table) {
-            $table->id();
-            $table->string('nomor_surat');
+        Schema::create('letters', function (Blueprint $table) {
+            $table->uuid('id')->primary();
+            // $table->string('nomor_surat');
             $table->string('nama_mahasiswa');
             $table->string('nomor_induk_mahasiswa');
             $table->string('program_studi_mahasiswa');
             $table->string('tahun_ajaran');
             $table->date('start_date');
+            $table->date('completion_date');
             $table->string('lampiran')->nullable();
+            $table->boolean('is_acceptance')->default(false);
+            $table->string('nomor_surat_acceptance')->nullable();
+            $table->boolean('is_completion')->default(false);
+            $table->string('nomor_surat_completion')->nullable();
             $table->timestamps();
         });
     }
@@ -29,6 +34,6 @@ return new class extends Migration
      */
     public function down(): void
     {
-        Schema::dropIfExists('acceptance_letters');
+        Schema::dropIfExists('letters');
     }
 };
diff --git a/database/migrations/2025_03_08_142250_create_completion_letters_table.php b/database/migrations/2025_03_08_142250_create_completion_letters_table.php
deleted file mode 100644
index 8f11010..0000000
--- a/database/migrations/2025_03_08_142250_create_completion_letters_table.php
+++ /dev/null
@@ -1,34 +0,0 @@
-<?php
-
-use Illuminate\Database\Migrations\Migration;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Support\Facades\Schema;
-
-return new class extends Migration
-{
-    /**
-     * Run the migrations.
-     */
-    public function up(): void
-    {
-        Schema::create('completion_letters', function (Blueprint $table) {
-            $table->id();
-            $table->string('nomor_surat');
-            $table->string('nama_mahasiswa');
-            $table->string('nomor_induk_mahasiswa');
-            $table->string('program_studi_mahasiswa');
-            $table->string('tahun_ajaran');
-            $table->date('completion_date');
-            $table->string('lampiran')->nullable();
-            $table->timestamps();
-        });
-    }
-
-    /**
-     * Reverse the migrations.
-     */
-    public function down(): void
-    {
-        Schema::dropIfExists('completion_letters');
-    }
-};
diff --git a/database/migrations/2025_03_08_142302_create_completion_templates_table.php b/database/migrations/2025_03_08_142302_create_completion_templates_table.php
index c9700f7..af94461 100644
--- a/database/migrations/2025_03_08_142302_create_completion_templates_table.php
+++ b/database/migrations/2025_03_08_142302_create_completion_templates_table.php
@@ -12,7 +12,7 @@ return new class extends Migration
     public function up(): void
     {
         Schema::create('completion_templates', function (Blueprint $table) {
-            $table->id();
+            $table->uuid('id')->primary();
             $table->string('greeting');
             $table->text('content');
             $table->string('closing');
diff --git a/database/migrations/2025_03_23_005233_create_file_uploads_table.php b/database/migrations/2025_03_23_005233_create_file_uploads_table.php
new file mode 100644
index 0000000..781ae1b
--- /dev/null
+++ b/database/migrations/2025_03_23_005233_create_file_uploads_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('file_uploads', function (Blueprint $table) {
+            $table->uuid('id')->primary();
+            $table->uuid('letter_id')->nullable();
+            $table->string('file_name');
+            $table->string('file_path');
+            $table->string('mime_type');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('file_uploads');
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index d812db3..4a416a9 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -4,16 +4,70 @@ use App\Http\Controllers\AcceptanceLetterController;
 use App\Http\Controllers\AcceptanceTemplateController;
 use App\Http\Controllers\CompletionLetterController;
 use App\Http\Controllers\CompletionTemplateController;
+use App\Http\Controllers\FileViewController;
+use App\Http\Controllers\LetterController;
+use App\Models\FileUpload;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
 use Illuminate\Support\Facades\Route;
 
+/*
+|--------------------------------------------------------------------------
+| API Routes
+|--------------------------------------------------------------------------
+|
+| Here is where you can register API routes for your application. These
+| routes are loaded by the RouteServiceProvider within a group which
+| is assigned the "api" middleware group.
+|
+*/
+
+// Authentication Routes
 Route::get('/user', function (Request $request) {
     return $request->user();
 })->middleware('auth:sanctum');
 
-// Route::middleware('auth:sanctum')->group(function () {
-    Route::apiResource('acceptance_letters', AcceptanceLetterController::class);
-    Route::apiResource('completion_letters', CompletionLetterController::class);
-    Route::apiResource('completion_templates', CompletionTemplateController::class);
-    Route::apiResource('acceptance_templates', AcceptanceTemplateController::class);
-// });
+// Letter Management Routes
+Route::apiResource('letters', LetterController::class);
+
+// File Attachment Routes
+Route::get('/lampiran/{id}', [LetterController::class, 'letterLampiran'])
+    ->name('letters.lampiran');
+
+// Template Management Routes
+Route::apiResource('completion_templates', CompletionTemplateController::class);
+Route::apiResource('acceptance_templates', AcceptanceTemplateController::class);
+
+// Letter Type Routes
+Route::apiResource('acceptance_letters', AcceptanceLetterController::class);
+Route::apiResource('completion_letters', CompletionLetterController::class);
+
+// File Viewer Route (Internal use for signed URLs)
+Route::get('/file/{id}', [FileViewController::class, 'show'])
+    ->name('file.view')
+    ->middleware('signed');
+
+/**
+ * API Endpoints Documentation:
+ *
+ * GET    /api/user                    - Get authenticated user
+ *
+ * Letters:
+ * GET    /api/letters                 - List all letters
+ * POST   /api/letters                 - Create new letter
+ * GET    /api/letters/{id}            - Get letter details
+ * PUT    /api/letters/{id}            - Update letter
+ * DELETE /api/letters/{id}            - Delete letter
+ * GET    /api/letters/lampiran/{id}   - Get file attachment URL
+ *
+ * Templates:
+ * GET    /api/completion_templates    - List completion templates
+ * GET    /api/acceptance_templates    - List acceptance templates
+ *
+ * Letter Types:
+ * GET    /api/acceptance_letters      - List acceptance letters
+ * GET    /api/completion_letters      - List completion letters
+ *
+ * File Handling:
+ * GET    /api/file/{id}              - View file (internal, signed URL)
+ */
diff --git a/storage/app/private/.gitignore b/storage/app/private/.gitignore
deleted file mode 100644
index d6b7ef3..0000000
--- a/storage/app/private/.gitignore
+++ /dev/null
@@ -1,2 +0,0 @@
-*
-!.gitignore