Eleven letters, [?1842]-[?1853], from Sarah Matthews of Rudgwick, Sussex [?and formerly of Dolgellau], to her friend Mary Richards (ff. 3-8, 11-29), together with one letter, 10 November 1846, to Mary from Sarah's sister Martha [Redaway] (ff. 9-10), and one letter from Sarah Matthews to Jane Richards, [1820x1837] (ff. 1-2).
Sarah addresses Mary as 'My dear Daughter' and 'Pall Bach Anwyl'.