This letter is comprised of five double folios, each individually addressed.

Recently learnt that the parcel of plants he sent on 12 November was almost lost on the Goodwin Sands. Ashamed at his lethargy in completing his book. Observations on plants he has sent Smith in previous packets: no 30 in parcel of [22 May] 1789 by Mandrot 'Arenaria verna', no 6 in [31 May] 1790 parcel by Mandrot is 'Potentilla opaca'. Stubborness of Villars, his 'Arenaria triflora' is Smith's 'Arenaria pubescens', confusion over 'Potentilla'. Wishes Linnean Society had a small botanic garden for study of obscure European plants. Extensive numbered comments on parcel of plants sent via Mr Gooch 27 February 1790 [12 folios].

Observations on 'Crepis virens', 'Anemone', 'Saxifraga burseriana', 'Carduus acanthoides', 'Carduus inclinans'. Finds it difficult to remain indoors and focus on his book. Received "Icones pictae", it surpasses Jacquin's work especially figures of 'Euphorbia punicea'. Praises "English Botany". Asks Smith's advice for dealing with dispute between Wyttenbach and Haller on one side and himself and Lechenal on the other, percipitated by his becoming involved in the Swiss flora with his own book, they have reportedly left off thiers after Lechanel's refusal to be involved; details of events and occurences, if not for Smith they would disgust him from botany. Asks Smith's advice: his Latin is insufficient for completing his book and Wyttenbach has offered to look it over, must either trust to him or give it up. His health has been poor, stems from stomach which is weak and led him to becoming costive, prescribed infusion of rhubarb in cold water and a mixture chiefly containing Minderuus' spirit. Believes he gathered 'Lichen testaceus' for Smith. If he should die his books and plants should be admitted to Smith's use, as his botanical work is done solely for his benefit. Offers his work to Smith to be published as Linnaeus published work of his disciples.