A receptacle for flat sheet-like items, for example letters, is incorporated in a machine, for example a letter sorting machine, which includes first conveyor means (2) arranged to deposit the items in a laid flat position in the receptacle. The receptacle incorporates a second conveyor (4) which is arranged to receive and support the items being stacked, and is operable to move these items away from the loading position in such manner that apart from an initially formed stack, the items adopt a successively overlapping relationship in the receptacle.