Łętowe [wɛnˈtɔvɛ] is a village in the administrative district of Gmina Mszana Dolna, within Limanowa County, Lesser Poland Voivodeship, in southern Poland. It lies approximately 8 kilometres (5 mi) east of Mszana Dolna, 20 km (12 mi) west of Limanowa, and 49 km (30 mi) south of the regional capital Kraków.