This document discusses rules for forming plurals in English. It explains that most nouns form their plural by adding -s, but some take -es, -ies, or -ves depending on their spelling or sound. A few nouns have irregular plurals. It also discusses special cases for nouns ending in certain letters like f, o, y, as well as Latin-based plurals. The document concludes with rules for forming possessive nouns, both singular and plural.