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WP Offload SES 1.6 uses the latest Amazon SES API v2 in order to increase the maximum size limit of messages from 10 MB to 40 MB.
đź“© Larger Attachments
A little while ago, Amazon increased the maximum size limit for messages from 10 MB up to 40 MB. As a result we’ve had quite a few users of WP Offload SES contact us, confused as to why they still could not send emails with attachments larger than 10 MB in size.