Controversies regarding the authorship of the Letter of James, the date of its composition, its addressees and, when compared to other biblical writings, similarities and differences on lexical, semantic and theological levels generated debates concerning its literary genre, coherence, its associations with other texts as well as intertextual strategies. This structural commentary is part of this discussion. What is emphasized in the commentary is not the issue of justification and the relationship between deeds and faith but the sapiential character of the Letter of James. The new analytical approach has become possible due to an innovative view of the structure of the letter. The authors propose a structure organized around the catalogue of attributes of wisdom enumerated in James 3:17. The second important value of this study is its ecumenical (Catholic-Lutheran) dimension.