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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.