Apologises again for apparent attacks on Smith in "Flora Scotia", which he will correct in the next edition; thanks for mention of botanical errors, but still differs on matters of opinion, including: does not agree about 'Salix', maintains criticism of "English botany" figure of 'Aquilegia vulgaris', cannot credit Smith for his work on 'Mentha' due to space, took his ideas on sexes of 'Tussilago' from multiple authors. Most hurt that Smith believes rumours that John Lindley [(1799-1865)] was the principal author, explains his involvement.

From Smith's paper on 'Hypnum recognitum' in "Linnean Transactions" vol 13 presumes he has not seen his own account of 'Hypnum recognitum' in "Flora Londinensis". Concedes he made an error respecting 'Rubus chamaemorus'.

Thanks for botanical information in Smith's last letter, and for Smith's "friendly & affectionate manners". Unsure of [Joseph] Sabine's intentions in erroneously reporting John Lindley's [(1799-1865)] involvement in "Flora Scotia".

Discusses his proposed "Species plantarum" in English, which will neither be a translation of Candolle's "Prodromus" nor an entirely original work; details; will be able to profit from consulting Smith's "English Flora"; queries on terminology; encloses a specimen of the work; will not commence printing until his return from London and Paris in March.

Has not received Nepalese plants from [Nathaniel] Wallich except one collection sent 5 years ago, and now understands that the East India Company requires that they have the distribution of all the specimens, but he continues to receive mosses from Wallich. Pleased the Company sent Smith "so fine a parcel of ferns", thanks the 'Darea' from it, which he wishes to figure in his "Exotic flora". Encloses a "fern-like plant"; observations; wishes to name the genus after its discoverer, Mr Parker; asks if 'Pteris thalictroides' or 'Pteris cornuta' belong to same genus. He has established botanical correspondence with Demerara and St Vincent's; has mosses to send Smith; wishes to consult him about 'Orchideae', of which every new species forms a new genus.

Lists plants for his "Exotic flora", including 'Marcgravia umbellata', 'Cassytha filiformis', 'Cytinus hypocistus'; has two plates engraved of the nutmeg and two new 'Tillandsiae'; about to figure 'Artocarpus incisa' and 'A. integrifolia'. Discusses 'Lepraria iolithos'. Expects "great things" from the unexplored parts of North America, having sent two botanists to the north-west coast; one is to join Captain Franklin and return overland with him, and the other to explore the vicinity of the Columbia [River]; appointing a third to go with Captain Franklin and Dr Richardson on their expedition as far as Saskatchewan and to remain their two years; further details. [Francis] Hamilton and [Francis] Boott both enquired after Smith.