This manuscript letter, which opens with McCormac asking Owen to distribute a number of co-operative pamphlets he sent him. He explains they have been printed in an attempt to "enforce the introduction of co-operative measures for the relief of the poor & particularly the Irish poor".
McCormac continues discussing at length Owen's views on the "nature of the human soul", and how he disagrees with these views.
Later discussion refers to the author's brother, John McCormac[k]. He is living in Sierra Leone and is employed as the Acting Chief Justice, but wishes to become a Commissary Judge of the Mixed Commission Court. Owen is asked if he has any influence with members of the [British] government and, if so, could he use this influence to get John McCormac[k] looked upon favourably for the position.