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Robbie, I haven't seen any in DC books in a long while, but some Marvel books have them. I think it depends on whether the writer or editor wants to respond and put the letters page together. As I stated earlier, the recent Lemire Moon Knight book had letters pages, but I don't think Jessica Jones does. Those about the only Marvel books I've bought so I can't speak for the rest of them. I'm pretty sure they include the letters page on Marvel Unlimited as well, but it's been a few years since I had a subscription to that. I have very little interest in Marvel Comics at the moment to be honest. 

I think things like message boards (which also have decreased over the last ten years) and Facebook and Twitter interaction have taken the place of letters pages for the most part for most fans and creators (as Drew mentioned), which is a shame because there were times like the Invisibles comic where the letters page was as good a read as the comic book itself. I mean, it's been great to get to interact with comic writers and artists on message boards and Twitter and Facebook, but I don't know if that equals the thrill of seeing your name in print and your letter in the actual comic book. I wouldn't know because of the mere two letters I wrote over the years, neither of them got printed sadly.

Also I don't think you have to write letters yourself to enjoy reading the letters pages though, so not sure what difference that makes, Drew.

Comic book site message boards are NOT a good substitute for letters pages. And never will be. 

It's also about effort. I put a lot of thought into writing letters. But for some, it's too easy to type "U suck, r u reading me, your title sucks." Such great talent, eh?