عزيزم، به إين باين جدول دقت كنت كنه خانه كه دو خانه بالت ع & ث & ت & ب & ب & الف ر & د & د & غ & 2 & 3 ف & ف & ش & س & ر & ر ف & ف & غ & ع & ط & ط

The question is in Persian and asks to identify the letter in a specific cell within a grid, relative to another cell. The provided grid in the question is different from the grid described in the image details. Therefore, we will use the grid provided in the question to answer it.

## Step1: Understand the Question
### The question asks: "عزيزم، به إين باين جدول دقت كنت كنه خانه كه دو خانه بالت" which translates to "Dear, pay attention to this table, what is the letter in the cell that is two cells above?". However, the question is incomplete. It does not specify the starting cell from which we should move two cells up. I will assume that the question is asking what is the letter two cells above and in the same column as the cell containing the number '2'.

## Step2: Locate the Cell with '2'
### In the provided grid, the cell containing the number '2' is in the second row and fifth column.

## Step3: Determine the Cell Two Rows Above
### Starting from the cell (2nd row, 5th column), moving two rows up will take us to the cell in the first row and fifth column.

## Step4: Identify the Letter in the Target Cell
### The cell in the first row and fifth column contains the letter "ب".