Yes.  In two letters he spoke about Eru physically living in the world. 
 
Letter #181:  "There is no 'embodiment' of the Creator in this story or mythology." 
 
Letter #211:  "The One does not physically inhabit any part of Ea."
		 
		
		
		
		
		
		
			
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				...finding a path that cannot be found, walking a road that cannot be seen, climbing a ladder that was never placed, or reading a paragraph that has no...
			 
		
		
		
		
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