This letter discusses various aspects of life in groups of three. It talks about time, words and chance being irrevocable; serenity, honesty and hope being undeniable; and love, self-esteem and true friends being life's gems. It also mentions dreams, success and fate as uncertainties, and liquor, arrogance and anger as things that deteriorate life. The letter concludes by saying kind hearts are the garden, kind thoughts are the roots, kind words are the blossoms, and kind deeds are the fruits.