Step 1: Understanding the set \( A \).
The set \( A \) contains the distinct letters from the word "MISSISSIPPI". The distinct letters in this word are M, I, S, and P.
Step 2: Count the distinct letters.
From the word "MISSISSIPPI", we extract the following distinct letters:
\[
A = \{ M, I, S, P \}
\]
So, the number of distinct elements in \( A \), denoted \( n(A) \), is 4.
Step 3: Conclusion.
Therefore, \( n(A) = 4 \).
Final Answer: 4.