"I, [Mr. Cosby] have "no" remorse and will never have remorse", the letter reads, going on to blame Montgomery County District Attorney Kevin Steele and Judge Steven O'Neill for his prosecution.
He said Cosby's wife, Camille, has not visited her husband at the maximum-security SCI Phoenix facility outside Philadelphia - by Cosby's choice.
Cosby was sentenced in September to three to 10 years in prison for drugging and sexually assaulting Andrea Constand at his home in 2004. I stand upright as a political prisoner and I smile.
It seems Cosby is comparing himself to the likes of Malcolm X and Dr. Martin Luther King Jr.
However, a low-life District Attorney and a corrupt Judge needed me Guilty now. Not for justice, but for their political aspirations.
Cosby is now serving a three-to-10-year sentence and is believed to have grown a beard while in prison. "The Truth is Strong!" he said.
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His wife Camille has not visited him so far.
In his statement, Cosby agreed with Wyatt's comments and argued that he was convicted even after authorities decided not to press charges against him in 2005 and when he reached a multimillion-dollar settlement for a civil lawsuit filed by Constand, one of the dozens of women who have publicly accused the comedian of sexual assault.
"He's mentally strong. He's just a strong man", he added.
'He has been able to speak with other inmates about their situation and impart advice, ' said Wyatt.
Wyatt told CNN last week that Cosby is living largely separated from other inmates, except that he has helpers who guide him around because of his vision problems.
'He said the bed lies on thick steel or concrete and he's allowed to make phone calls, but he's still being assessed right now so he's not in general population, ' revealed Wyatt. As for all other general population prisoners, Cosby must be accounted for in his cell seven times each day.