"Yet before this auction began, the plaintiff did not make any demand to return her possessions".
Madonna had said she didn't realize the items were no longer in her possession until she saw press coverage of the auction.
Other items included in this collection were silk underwear belonging to the star and a hairbrush with strands of her hair. "I never meant to hurt you".
Madonna claims not to have known that Lutz had been in possession of the letter, but the judge has ruled in Lutz's favor.
Madonna's secret relationship with Tupac Shakur was the stuff of legends back in the 90's.
The auction contains a second letter, sent from Madonna to "J", in which she describes Whitney Houston and Sharon Stone as "horribly mediocre". In a statement, the organisation said it had been confident about the case and undertaken "substantial due diligence" before announcing the initial auction.
Whilst Gotta Have It! online auction house co-owner Ed Kosinski added: "It's a clear-cut victory for us". She was awarded a temporary block on the auction in 2017.
When it originally went up for auction previous year, the letter was going for around $100,000.
However, a judge has since ruled that Madonna's legal action was misdirection.
While Madonna says that some of the items are "highly confidential and embarrassing", you'd have to wonder who in their right mind would hand over such things to anyone in the first place.
Now, the legal battle has concluded, with Justice Gerald Lebovitz ruling in favour of the auction house, who reportedly obtained the items from Madonna's former personal assistant Darlene Lutz in 2004.
Madonna has yet to comment on the court decision, but Lutz's attorney, Judd Grossman, is celebrating what he's called a "complete win" for his client.