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This volume is made up of letters respecting military outposts and appointments. Some are about administrative matters and the establishment of a Junta de Real Hacienda in Sonora in order to better administer the province and the recently pacified Indigenous peoples there. One letter stresses the importance of the port at San Blas, Nayarit for the establishment of the Spanish presence in the Californias. Along with the letter are copies of additional correspondence with the Presidential Father of the Catholic missions established thus far in Alta California.

Many of these letters deal with trade regulation in New Spain. One pertains to the effects and damages of an earthquake in Veracruz and its surroundings. Another from Veracruz recounts the spread of disease.

One of these letters pertains to the construction of fortifications at the port of Veracruz in 1777. There is also a letter giving updates on the events in the region of Nuevo Santander. Some of these letters also detail new clerical appointments in Puebla and Valladolid, as well as on legal cases among upper class citizens.

This is the second volume of a collection of letters; the first volume is not present in the William L. Clements Library's collections. This volume does not contain a table of contents. Included in the volume are letters about Indigenous peoples of New Spain and communications between a merchant in the port city of San Blas and the viceroy. At the conclusion of this volume is a chart of the profits generated from tobacco production and trade in some of the provinces of New Spain, 1771-1773 and a description of the information presented in it.

This is the second volume in its series. It mainly deals with the Presidio del Carmen and the Presidio de San Miguel de Panzacola. Many of the documents contain military information and content about the regiments of soldiers stationed there.