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P.Manthe
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Actually there is a difference:

Cette lettre est à ma fille

This letter belongs to my daughter

It is her property, but we don't know who wrote it. The sentence focus on the owner, not the writer.

The other form can be ambiguous:

Cette lettre est celle de ma fille

It could mean both:

This letter belongs to my daughter.

This is a letter from my daughter.

However, without further information, the second meaning is the most likely.

EDIT:

Luke's comment add some precious information:

Cette lettre est celle de ma fille

Can also be seen as an emphasis on this letter regarding some others that could be there. It could then be translated to:

This letter is the one that belongs to my daughter.

This letter is the one written by my daughter.

P.Manthe
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