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Suppose you got admission for Fall '11 session and you deffer your admission to Winter '12 session. The letter that they will be sending approving your deferral is called the deferral letter.
 
I have paid the fees for sep session......so can they give me deferral letter....and will they give me new offer letter or the same old one
 
gaggy said:
I have paid the fees for sep session......so can they give me deferral letter....and will they give me new offer letter or the same old one

That depends on the policy of the university actually. Since you are willing to defer your admission and you have paid for sept session, so if you defer, they will transfer that money to the next semester (maybe they will cut some semester fee since you are already enrolled). What they will give you is a new deferral letter (not a new offer letter since they have already offered you the admission). You will be needing both of them for at port of entry.
 
Rhasan bro is right. I deferred my admission and I was immediately sent a deferral letter in Sept 2010, confirming it. I was sent another deferral letter (similar to the offer letter but mentioning my deferral) to reconfirm my admission for the Fall 2011-2012 session in March.

The policy varies from university to university so you could contact your university to enlighten you further regarding this case.