Letters of Administration are issued by probate courts to the person who is, or applies to be (in the case of an intestate estate (one where there is no will), the person responsible for "probating" the estate of a deceased. This brochure from the FL Bar Association discusses FL Probate - http://www.floridabar.org/TFB/TFBResources.nsf/Attachments/02CEB05083DED4D285256B29004BD331/$FILE/34-%20Probate%20in%20Florida%20(Eng).pdf?OpenElement
Be aware that FL has two types of probate processes, one formal and one informal. You can find out more by contacting the probate court in the county where you need to file, but you can also review the information available from the Pinellas County Court - http://www.pinellasclerk.org/aspInclude2/ASPInclude.asp?pageName=probate.htm about FL probate.
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