The letter was a appreciation for John Evershed discovery of spectral shift of light from the edge of the solar disc is really double of Einsteins's value. He mentioned about failure of Einstein's relativity. Further he provided 6 points on Newtonian principles, equation for the motion of a light, spectral shift of light.

The letter discusses about the diagram on the article on Monthly Notices does not take account of the shift of the lines at the centre of the Sun's disc, but only the relative shifts between centre and limb.

The letter was a reply to the letter of the 6th of December 1936 and the reprint sent by John Evershed. He enclosed the letter of A. S. Eddington and replying to it. He explained his point of view on A. S. Eddington objection on his formula for the spectral shift of light.

This letter discusses on the predicted formula about the shifts of the solar lines in agreement with the observed values at the red end of the spectrum.

The letter discusses on comparison on graphs that gives the difference between the shift of line at the various points, and the shift at the centre to be compared with his formula. At the backside of this letter S. M. Sulaiman's handwritten explained the formula.