This manuscript letter opens with Rough writing of being an avid reader of both Owen's works and all writers works on Co-operation, and of attending Owen's lectures at the Mechanics Theatre [Institute].
In a long and convoluted manner Rough narrates an episode in his life to Owen which saw him lose his job and home and which, he believes, proves "that the Churches of the Established Churches do not believe the Scriptures!!!" . Initially a parochial schoolmaster and private teacher in the Countess of Glengall's family, he left to take the position of Master of soon to be founded Cahir School. He explains he took this appointment at Cahir safe in the knowledge the late Earl Glengall had put money aside for the school, but it soon became apparent that the Earl's daughter [Countess Glengall] would not carry out her father's promise. Rough was told to write to the Board of Erasmus Smith [asking for money for the school], at first he refused before acceding on the advice of the Bishop of Waterford (whose licence Rough held). When word of his actions reached the Countess "his doom was sealed" as "some of the Nobility, some of the Clergy, the Magistray and Gentry" all conspired together to accomplish his "destruction".
Rough wishes "volumes of Truths" to be published which would prove the failings of the established Church.