Very briefly (as relative pronouns) Who : (subject) The man who is standing on the corner is my uncle. Whom: (object) The man to whom you gave the money is my uncle. Whose: (possessive) The man whose coat is brown is my uncle.
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earlybird1-Who wrote this letter to you?
2-Who(m) did you write the letter to?
PhilipEarlybird is correct about the double usage of who. When I give an explanation, I always give the "traditional" differences, some of which, by usage, may be a little out of date