Rejoices with Smith at "the happy event which has just taken place". Thanks Smith and his wife for the "kind & continued attention" they have shown James, his son, [studying under Samuel Taylor, farmer, in Norfolk]. Looking forward to seeing Smith in Liverpool and eulogises their friendship. Sends regards to Mrs [Susannah] Taylor and [William Fitt] Drake.

Encloses his moss desiderata [not extant]. Encloses specimens, including: 'Myostis', 'Fontinalis capillacea' called Moss of Copens, mosses, and 'Hypnum triforium'; observations [Smith has annotated in margin].