You may remember when Katie Nolan defended the honor of esteemed colleague Regis Philbin, who was insulted by writer/TV personality Rick Reilly during Super Bowl week.

Once again, a Reilly move has sparked a reaction from Nolan, this time as she riffs off her muse's letter to Derek Jeter's unborn children.

Katie has drafted her own letter -- to Jeter's hypothetically illegitimate "born" children, if they exist somewhere in Pretendville, USA.

Have a look . . .