But, as was quite clearly said a few posts ago, that letter was only a draft that was never sent, and Tolkien commented in the margin on the Numenoreans' use of spells.
There is ample evidence that Men can use magic. There is the Numenorean sword, though I suppose one could argue that these Men had a strain of Elvish blood. The Nazgul are indeed said to have become great sorcerers, though no doubt this was in part due to the rings. But there is no ambiguity with Beorn, nor with the Druedain. Neither of these had Elvish blood, nor artifacts made by the Elves.
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