Correct Answer:
B. I told her that I would have written letters.
Explanation:
When converting a direct speech sentence into indirect (reported) speech, tense modifications must occur if the primary reporting verb is in the past tense ('said to her' becomes 'told her').
### Important Facts & Rules:
- Direct Speech: I said to her, "I will have written letters."
- Rule 1: 'said to' changes to 'told' when followed by an object.
- Rule 2: The conjunction 'that' replaces quotation marks.
- Rule 3 (Tense Shift): The future perfect tense modal auxiliary 'will have' shifts into the past future perfect 'would have'.