Mentions: greetings; receipt of the 27-tuman promissory note via Haji Muhammad Taqi the merchant from Dilmaqan, giving it to ‘Illiyah [Khanum], and instructions on behalf of the addressee on how to spend it; Habib Allah Sultan borrowing one hundred and fifty tumans with a repayment plan of three installments; the difficulty of transportation due to the cold weather; that the writer is not able to attend parties as much as before; a request to send some herbal drinks and medicine for his illness; advising that the addressee seek help from Aqa Mirza Husayn Khan the notable of the neighborhood if he is unhappy with his house; [children] being busy with their classes; and the increasing price of charcoal and firewood, as a result of which they have not been able to heat the whole house.