Writing in a religious vein, the author reflects at length on his life's experiences and his current regrets. He invites his brother to relocate to New York state, noting that land can be purchased for the reasonable price of $8 per acre. Notes that the Centerville area will benefit from the construction of a canal along the Genesee River and a railroad linking New York City with Lake Erie. To his mother specifically, the author reaffirms his affection and love.