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.

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.