Sending Smith a 'Chara' allied to 'Chara flexilis' found at Cley, Norfolk, previously sent to [James] Sowerby, and also sending the true 'Chara flexilis' for comparison. Desires Smith's opinion on whether they are distinct species, as he and [Dawson] Turner believe, and suggests amendment to Sowerby's drawing if so. Has found 'Salicornia radicans' and [William] Hooker has found 'Fucus amphibius', both at Cley.

'Lichen stellaris' and its affinities "very imperfectly understood" by English botanists: encloses specimens [not extant] and remarks [extant] on those occurring within this neighbourhood, except 'L. caesius' and 'L. aleurites', which are sufficiently known. Uncertain about his quotation of Acharius; necessity for a work on the subject according to [Dawson] Turner's recommendations in "Linnean Transactions" vol 7.

Notes written West Town, [near Lewes, Sussex], November 1804, on 8 lichens: 'Lichen cycloselis', 'L. ulothrex', 'L. virellus', 'L. pulverulentus', 'L. aipolius', 'L. anthelinus', 'L. stellaris', and a new 'Lichen'.

5 coloured drawings on 2 folios of several lichens, with pencil notes [by Smith] naming 'Lichen nigro-virens' found by Charles Lyell 1809 and 'Lichen pezizoides' found by Borrer. 8 partly coloured drawings on 2 folios of leaf, twig, and flower of 'Salix', with pencil notes [by Smith] detailing specimens found by Borrer in 1813 [unclear if drawings belong to this letter].

Sending specimens of 'Ectosperma sessilis' and 'E. geminata' of Vaucher to [James] Sowerby; unsure if they will revive; no specimens of 'E. terrestris'; observations on former two including on figures by [Lewis Weston] Dillwyn [(1778-1855), naturalist]. Sends specimens of 'Conferva mutabilis'; observations, including on figures by Dillwyn.

Sending specimens of 'Conferva', of which [James] Sowerby has made drawings. Observations on 'Conferva corallina' and 'C. retacea'; tried to make a genus from them.

Numbered descriptions of 6 of the specimens, some has identified 'C. multifida' Hudson and 'C. pedicellata'.

Sending 'Lichens', sent duplicates to [James] Sowerby except 'Parmelia perforata', also sent Sowerby those which he and [William Jackson] Hooker collected in Scotland last year.

Lists lichens sent to Sowerby, with habitats and other remarks: 'Pulveraria chlorina', 'Endocarpon leptophyllum', 'Endocarpon tephroides', 'Parmelia erythrella', 'Parmelia squamulosa', 'Parmelia sarmentosa', 'Picta crocata', and 'Cetraria nivalis'.

Believes the 'Parmelia' from St Leonard's Forest and common on beech trees is a distinct species, most resembles 'P. lavigata' and 'P. scortea'; differences and similarities. Observations on 'Lecidea synothea', sent [James] Sowerby specimen , also sending 'Lichen olivacens', and flowers of the Sussex elm. Corrections for "English botany": error in translation of vexillum; [Robert] Brown first discoverer of 'Lichen mentosus' in Britain, having found it in Aberdeenshire in 1794.

Notes and observations accompanying his specimens of 'Myosotis', numbered, including: 'M. patula', 'M. versicolor', 'M. umbrata', 'M. umbrata' variety, 'M. rupicola', 'M. palustris', and 'M. repens'.

Regret at imminent end of "English botany": errors to correct, including 'Conferva dissilieus' [see RelatedMaterial below]. Sending his Caithness specimen of 'Fucus crista' to [James] Sowerby.

Sending Smith Weihe's "Rubi Germanici" for inspection, at suggestion of Edward Forster, and specimens of the 'Rubus' of this region. List of specimens with observations, numbered, dated 6 December 1823, including: 'R. leucostachys', 'R. fruticasus', 'R. rhamnifolius', 'R. nitidus', 'R. suberectus', 'R. corylifolius', 'R. affinis', 'R. glandulosus', 'R. caesius', and 'R. idaeus'.

Sends specimens of willows ['Salix'] in leaf he previously sent in flower. Recommends forgetting names quoted from Mertens, who named them in his garden without reference to specimens or books, particularly unsure on 'S. tetrapla'. Forster's opinion of 'S. wulfeniana' derived from foreign specimen.