Three letters) is a 1968 Indian Tamil-language crime film, directed by T. R. Ramanna, produced by T. K. Ramarajan and written by T. N. Balu.

A manager Meganathan is trusted with the chest which needs to be handed over to its legitimate claimants (Pankajam and her suffering family).

His son Maran, to whom he narrates the events, buries the treasure in a village and writes down the clues to find it on three different pieces of paper, with three different Tamil letters, தி (Thi) மு (Mu) and க (Ka).

After many twists and turns, the three villains decipher that the Tamil letters are a clue to the name of the village where the box is buried and they end up going there.

Now, the land is in the possession of a factory coming up in its place, and another villain Karmegam also goes after the treasure by killing the others with heavy equipment.