The director was quoted last month saying that the role of Abraham Lincoln in the biopic "intimidated" Lewis, who initially declined an offer to star in the movie.
© Ian West/PA Archive/Press Association Images
Daniel Day-Lewis in Lincoln
According to The Hollywood Reporter, Spielberg read Day-Lewis's rejection letter before presenting him with the 'Best Actor' prize at the New York Film Critics Circle Awards on Monday (January 7).
In the letter, Day-Lewis wrote that while he was "fascinated" by the script, "it was the fascination of a grateful spectator who longed to see a story told, rather than that of a participant".
Day-Lewis added: "That's how I feel now in spite of myself, and though I can't be sure that this won't change, I couldn't dream of encouraging you to keep it open on a mere possibility.
"I do hope this makes sense Steven. I'm glad you're making the film, I wish you the strength for it, and I send both my very best wishes and my sincere gratitude to you for having considered me."
The 55-year-old actor was later convinced into taking the role by his Gangs of New York co-star Leonardo DiCaprio.
Watch the trailer for Lincoln below:
