N. Goupile writes to an unknown recipient whom he misses. He mentions Lord Charles Hay of Linplum (1700?-1760) and a visit to France. Goupile requests that the recipient help get some funds to a relative and says that Mr. Hotham will assist in the transaction. As he closes, Goupile notes that his wife gave birth to another son a month ago and that the family has great trust in and respect for the recipient. Goupile appears to be writing from Prestonpans, Scotland.