Error: The file MergeDocument-Letter cannot be opened because there are problems with the contents - when attempting to open a merged letter created by Correspondence process

When attempting to open letters merged via a Correspondence process in CRM, users may receive the error:

The file MergeDocument-Letter cannot be opened because there are problems with the contents.

This error only occurs when Web Shell - users are able to open the merged letters in Smart Client with no problem.  It also appears to be specific to Microsoft Office 2010.
Download and install the latest patch, which contains all fixes from previous patches. If you are running an older version, download and install the latest version and then the patch. 

Environment

 3.0.516.0
 3.0.516, patch 9 ; 2.94.1524, patch 65

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