Signing himself as her affectionate friend and brother, S. L. writes from London, England to Sarah (Sally) Bacon, who is staying at Mrs. Harrison's at Hays near Bromley, Kent, England. He is writing from Wills Coffee House in Cornhill. While he is gratified to learn that she has been well received, he is distressed that her mother has treated him unfairly with regard to some financial matters. Also, he cautions Sarah about any possible marriage plans.