Surat-surat di dalam jilid ini kebanyakan berkenaan urusniaga di antara Light dan rakan-rakan niaganya seperti Saudagar Raja dan Seri Maharaja Dewa. Light banyak mendapatkan bekalan makanan seperti beras dan haiwan ternakan dari negeri Kedah yang pada waktu tersebut diperintah oleh Sultan Mukarram Shah. Selain menerima senarai bekalan makanan dan senjata, Light juga menerima beberapa aduan berkenaan masalah lanun di Perairan Kedah yang mengganggu perdagangan di Pelabuhan Kedah pada waktu tersebut. Di dalam jilid ini juga mengandungi beberapa siri surat yang menunjukkan konflik berlaku di antara Francis Light dan Sultan Abdullah Mukarram Shah, yang cuba didamaikan oleh pembesar-pembesar Kedah / Letters in this volume were mostly written about the transactions between Light and his business partners like the King’s Merchant and Seri Maharaja Dewa. Light obtained food supply such as rice and livestock from Kedah which was then ruled by Sultan Mukarram Shah. Apart from receiving lists of food and weapons supply, Light also received several complaints of pirates in Kedah Waters which were distrupting trade activities at Kedah Port at that time. This volume also contains a series of letters highlighting the conflict between Francis Light and Sultan Abdullah Mukarram Shah, of which Kedah dignitaries attempted to resolve.
