Most of the letters, 1897-1917, relate to the author's academic and antiquarian researches into Pembrokeshire history. Many are enquiries to be answered by J. H. Davies. There are also occasional references to local affairs and family matters.

Typescript glossaries, with some manuscript notes, of Pembrokeshire place-names, - (a) archaeological and historical, and (b) coastal features, compiled by F. L. Lowther, Parkstone, circa 1936.