The letter is a fundraising request for Manchester University's Manchester Fund from the Director of the Fund, Janeen W. Kooi. It states that students are returning for another school year and rely on donations from alumni and friends to support scholarships, teaching materials, student activities, and campus facilities. Donations to the Manchester Fund provide the most direct way to help students. The letter asks the recipient to consider donating $50 to welcome back students and help support their education.