we are glad to receive your letter -- Present Indefinite we received your letter yesterday -- Past Indefinite we were glad to receive your letter -- Past Indefinite if you are replying the letter right now use: we are glad to receive your letter

dont make it so complicate try to make it easy this is present but that depend on ur answer

You might be able to say "we are glad to receive your letter", because you can say it while receiving the letter. However, when writing, it should be as Peachey has said "We are glad to have received your letter", which indicates they are responding to your letter, or "We will gladly receive your letter", which indicates that they are looking forward to a response from you.

"We are glad to have received your letter" might work best, in fact. You can write "we are glad to receive your letter", but if you want to put it in past tense, it may need a bit or rewriting, or at least it could sound a little odd. Correction to your question: Is "we are glad to receive your letter" present tense or past tense? I received the letter yesterday. Now I want to reply to it.