Loved the atmosphere in this one, it had great graphics, music and voice acting. The story is intriguing for sure, although by then end of it I still wasn't sure exactly what was happening. Hope you continue working on it because I'd love to find out. The writing is great, a bit long but still great and I like the funny moments when the game is self-aware of the fact. I enjoyed the puzzles although I wasn't sure why I was doing those puzzles in the bathroom until the reveal (maybe I missed something in the letter).
My only suggestion would be to add item descriptions in the inventory.
Overall, a really good entry. Great job!