Obviously it's a parody letter that was written in the New Yorker. https://www.newyorker.com/humor/borowitz-report/trump-gets-note-from-podiatrist-exempting-him-from-impeachment
Here is the link. Let's just say the Podiatrist statements are interesting. https://www.usnews.com/education/best-graduate-schools/articles/2019-10-18/how-to-apply-to-podiatry-school-and-become-a-podiatrist