This letter was a replying letter from C. A. Furth of Allen & Unwin informing Tolkien that "one of the outstanding firms of American publishers" had expressed an interest The Hobbit. That firm suggested a "great American artist" to supply further shading delineations, yet Allen & Unwin would incline toward they were finished by Tolkien himself.
Some American distributers were named by Tolkien and enquired about monetary game plans. With respect to extra outlines he concurred he should draw them, feeling proficient pictures would watch strange by his own "awkward preparations". However since it was the center of term this will take sooner or later, and he told Allen & Unwin to permit the American firm to create their own particular outlines instead of lose their enthusiasm through postponement, with the stipulation that it must be conceivable to "veto anything from or impacted by the Disney studios (for every one of whose works I have a genuine detesting)".