Recipient is inferred to be Doris Langley Moore based on the date and on Barron's request to not use an anecdote about himself—something Moore dealt with a lot in her letters to Nesbit's acquaintances while doing her research.

"My dear Paul, In a dream I have remembered that [...] of pure illness, I drew the broad arrow heads upside down..."

"Dear Paul, As your friend says, very rightly, those bits of heraldry are done very badly. A banner ought to be of the proportion which I draw in this sketch..."

"Dear Mr Grinling, I think that you will be sorry to hear that my father died very suddenly last Tuesday evening..."

"Dear Mrs Moore, Thank you for your two cards. I am very sorry to hear of your indisposition and hope that you are making good progress and will make a quick recovery. I cannot return the proof yet, as I have not been able to see my sisters..."

"Thanks for the registered packet safely received..."

"Dear Mrs Moore, About this play of Mother's. I think it must have been something she wrote round a number of Maskelyne and Devant's conjuring tricks and illusions. It was called, as far as I can remember, 'The Magician's Heart' and was produced at the Queens Hall..."

"Dear Mrs Moore, I sent your letter on to my sister Iris, as I thought she could answer your questions better than I could..."