Five of the letters are addressed to William Sharp's wife, and the remaining twenty, which appear to be drafts, to various other correspondents. Of these twenty, one, incomplete and lacking a signature, is clearly a letter by William Sharp. The remaining nineteen are all signed 'Fiona MacLeod'. All twenty-five were available to Mrs Sharp when she wrote the ‘Memoir’, where she printed, with some omissions, eleven of them. In some of these Sharp discusses the Celtic revival, notably in one to W B. Yeats.