Virgin themes, poetic atmosphere, subtle and elegant interpretations and compositions arising from Persian alphabet along with other literary and artistic themes have had special status in Persian literature arena since ancient time. Poets and authors, throughout ages and genres of Persian poetry, in terms of the form, shape, and characteristics of these letters, have created themes with them. Mystic and Sufi poets in comparison with other Persian literature poets have paid special attention to alphabetic letters and their artistic and literary structures so as to explain their own religious, mystical, Sufi thinking. One of the mystical poets who have utilized the characteristics of alphabet letters in a very vast expanse is Shah Nematollah Vali, the eighth century AH poet. Being the founder of Shah Nematollah Vali religious sect, he creates subtle and delicate themes to promote and explain the mystical and religious thoughts of the sect, thanks to Persian alphabet, that represent the intrinsic and perceptual creativity he had in using alphabet in construction of religious and mystical themes. This paper deals with the status and characteristics of Persian alphabet letters in terms of the form, literary, and visible outline, together with their roles in creation of composition, interpretation, and religious and mystical themes. By investigating the complete set of poetic evidences achieved from Shah Nematollah Vali’ s poetry in terms of religious, mystical, and literary themes out of alphabetic letters, the result illustrates that Shah Nematollah Vali have virtually used every alphabetic letters to create them. However, the scope of applying the letter A in comparison with other letters is by far wider and more. The poet has paid further attention to some letters such as B, M, Ein (ع), and N for the sake of their exclusive characteristics. In addition, the scope of religious and mystical themes arisen from these letters as compared with literary and poetic themes are much higher.