Microsoft has just published a letter to Windows Mobile partners from Sr. VP Letter from Andy Lees. In the letter, Lees lays out some of the strengths of Windows Mobile that don't necessarily get enough credit. It's worth a read to see what Microsoft is proud of and get a hint of what they're looking to focus on moving forward.

In any case, a lot of folks are reading the letter as “Microsoft trying to Steal the iPhone's thunder,” but that's not quite our take. Instead, look at it this way: there's going to be a ton of press out there for the iPhone next week. When these reporters are looking to finish out their article with a counter-point for “objectivity,” it would be helpful for them to have a quick, easily digestible letter from which they can insert the Microsoft talking point into their article. In other words - Microsoft knows they'll be getting a little bit of press in iPhone articles next week -- this is a good way to control what that message is.

Though we'll say that if you're looking for a paean to Windows Mobile that really lays out why it's a stupendous platform, we recommend our very own Triumphant Return to Windows Mobile from the Smartphone Round Robin. Also, believe it not, like Lees, we still believe that the iPhone can be a help to Windows Mobile overall.