He encloses a letter to "Merlin", who should pay the bill. He has been to Oxford where they found Tom very well. He then details reasons for his admiration of
Jervais's glass after
Sir Joshua Reynolds. At Bath they heard
Miss Guest play on the pianoforte and he thinks highly of her abilities. His efforts in the garden, including the "precepts of Mawe and Miller", have failed, "the snails laugh" at him.
He recommends that Humphry give up portraits and focus on history painting, he then discusses colouring and the example of old masters. To head his profession an artist must think for himself. Sends his compliments to
Mr. West, and assures that Mr. White is well.