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'.