Barnes notes that this letter is only the third he has written home since leaving Peacham in 1827. His present plan is to stay in Centerville for the summer to work land he has purchased for two and a half dollars per acre, ("the common price of land in the state of nature.)" Mark has a new house on his land, for which he still owes $100. Lewis and Abel, for their part, have partly paid off the deed on the land they own together. The author then addresses a separate section of the letter to his mother, telling her that despite his years of absence she remains dear to his heart.