Writing to Samuel J. May (Recipient), Samuel May Jr. (Writer) discusses Writer?s published letters, including the one in which he criticizes Dr. Parkman. He thanks Recipient for sending his Cambridge sermon and says he sent out copies of Nichols per Recipient?s request. Writer talks about a letter by Dr. [Hutton] that criticized Writer and the American Unitarian Association, before moving on to say he could not located the book (Life of word) which Recipient requested. He talks about his sermon at East Needham, and inquires about the special invitation Recipient is rumored to have received from Gerrit Smith. The letter ends with news about mutual friends.