The locations of all fifty scraps, including those the player has not found, is available to players with a Rockstar Social Club account; it can be viewed under the "Checklist" tab.
The letter scraps look like white glowing pieces of paper laying on the floor. When the player is nearby, the sound of a piece of paper flapping in the wind can be heard. This can be useful for finding the exact location. The game will automatically be saved after picking one up.
- Alta - At the STD Contractors construction site.
- Backlot City
- Cypress Flats - On an underground tunnel under Popular Street.
- Davis (2)
- Del Perro Pier - On the balcony of the Pearl's Seafood restaurant.
- East Vinewood - On the stands of the Vinewood Racetrack.
- Elysian Island - Inside a tugboat called Olifantus.
- Hawick - On the half pipe of the skate park.
- La Mesa - On the Vespucci Boulevard bridge that links Downtown and East Los Santos.
- Lake Vinewood Estates - In the outdoor game room on one of the properties.
- Los Santos International Airport (2)
- Near the subway entrance, next to a group of suitcases.
- On top of the Sightings Bar & Restaurant.
- Murrieta Oil Field - Inside a bus in the car scrapyard.
- Pacific Bluffs (4)
- Pillbox Hill - Mile High Club construction site, on top of the highest platform of the crane.
- Terminal - On top of a container on Buccaneer Way.
- Vespucci - In a tunnel of the canal under Palomino Avenue.
- Vespucci Beach - Inside a dry pool.
- Vinewood Hills
- West Vinewood
Los Santos County
- Dignity Village - In the doorway of one of the buildings, next to a health pack.
- Mount Chiliad - Located near the Gondola next to the parachute.
- Mount Gordo - In the island of the lighthouse.
- Redwood Lights Track - On the tank in the construction site.
- Sandy Shores - Atop a large three-tiered rock located to the southwest of Sandy Shores Airfield.
- The letter scraps are mentioned in an internet news article from Daily Rag after the mission Friends Reunited, the artcle mentions that the movie executive Ira Richards accidentally revealed that his grandfather, David Richards, destroyed a confession letter before he died. He later claims that he was misquoted. The remains of this destroyed confession letter are the scraps that the player collect in the game.