Handwritten, mostly on internment camp letterhead, addressed to "Mrs. Finn" or "Dear Friend." Letters were written from Mountjoy Prison as well as Curragh internment camp, County Kildare, and Ballybricken Gaol.

Topics include parcels (including requested items for future parcels and letting correspondent know whether or not he received expected parcels); dispelling rumors and sharing news about mutual acquaintances (both in and released from prison); prison conditions and the hunger strike; and miscommunications, such as letters not received.