The letter thanked Luke for being Moe's friend and said, 'I wuv you Luke'

After forgetting to take a letter out two weeks ago, Westbrook found a letter with a return address only reading 'From Moe'

Westbrook would address the letters to 'Moe Westbrook, Doggie Heaven, Cloud 1' and put letters in mailbox, then take them out while Luke slept

Luke Westbrook and his mother, Mary Westbrook, wrote regularly to their beagle, Moe, after he passed away in April

A three-year-old boy and his mom received an incredible surprise when their beloved dog wrote to the boy from beyond the grave.

Since their beagle, Moe, passed away in April, Mary Westbrook and her son Luke have written letters to the dog from their Norfolk, Virginia, home.

Westbrook said Luke would tell her what he wanted to say and she would write it down before addressing the letter to 'Moe Westbrook, Doggie Heaven, Cloud 1'.

Moe the beagle (left) died in April, aged 13. His owners, Mary Westbrook and her son Luke (right), have been writing the dog letters since he passed away

She said that 'Because you can't fool a three-year-old', the pair would take the letter to their mailbox and she would retrieve the note after Luke went to bed.

Two weeks ago, however, she forgot to take the letter out of the mailbox, and when she checked the next morning, it was gone.

'I assumed the post office would throw it away - or that someone might even laugh at it, or us,' she wrote on her blog.

'Instead, this morning, this unstamped note appeared in our mailbox. The return address read only, 'From Moe',' she said about the letter she found on Wednesday.

After forgetting to retrieve one of their letters from the mailbox, Westbrook found a response to her son, with only 'From Moe' as a return address

The letter read: 'I'm in doggie heaven. I play all day. I am happy. Thank you 4 being my friend. I wuv you Luke.'

Westbrook said she was overwhelmed by the note and still does not know who was behind it.

'Moe came into my life 13 years ago and he made things more complicated and smelly, but also, well, wonderful,' she wrote on her blog. 'I still miss him every day,' she wrote.

She told TODAY that she kept the note on her desk all day and gave it to her son that night, adding that Luke and Moe 'were real buddies'.