Manuscript letter opening with Atkinson acknowledging his devotion to Owen, writing that a man such as he, who devotes his time to "the sole object of the improved condition & increased happiness of his fellow creatures", should be admired by all.
Discussion follows regarding Owen's beliefs, especially in respect to religion, and Atkinson has enclosed a cutting from The Times consisting of a letter (signed J.C.L), that espouses similar beliefs to Owen, but is more tolerant to religion and its followers. Atkinson feels Owen should follow a similar path.