2 Chronicles 32:17
He wrote also letters to rail on the Lord God of Israel, and to speak against him, saying, As the gods of the nations of other lands have not delivered their people out of mine hand, so shall not the God of Hezekiah deliver his people out of mine hand.
Cross-reference
2 Kings 19:12 records Sennacherib's earlier claim that the gods of destroyed nations failed to deliver—same logic as the letters.
2 Kings 19:14 shows Hezekiah receiving the letter and spreading it before the LORD, the immediate response to this very letter.
2 Kings 19:22 identifies the one insulted as the Holy One of Israel, making explicit the target of Sennacherib's blasphemy.
2 Kings 19:28 records God's judgment: He will put a hook in Sennacherib's nose as a direct response to the insult.
Isaiah 10:15 uses the metaphor of a tool boasting against its user—Sennacherib's pride against God who wields Assyria.
In Isaiah 37:14, Hezekiah spreads the blasphemous letter before the Lord in the temple, showing his response to the insult.
Isaiah 37:23 repeats the rhetorical question: 'Whom have you blasphemed? Against the Holy One of Israel!'
Isaiah 37:24 quotes Sennacherib's boast about chariots, providing the specific words of his blasphemy.
Isaiah 37:28 affirms God's knowledge of Sennacherib's raging against Him, including the letters.
Isaiah 37:29 declares God's judgment with a hook and bit because of Sennacherib's insolence.
2 Kings 19:23 records the same boastful message from Sennacherib against God, providing a parallel account of the same event.
Nehemiah 6:5 describes Sanballat sending an open letter to intimidate Nehemiah, a similar tactic of using letters to threaten God's servant.