Letter 23 is the twenty-third letter written by J.R.R. Tolkien and published in The Letters of J.R.R. Tolkien.


The distributers were again considering the production of Mr Bliss, which had beforehand mulled because of the intricacy of the illustrations, yet Tolkien did not feel he had room schedule-wise to attempt redrawing them.

He deplored that he had no intention to finish the first part of The Lord of the Rings, commenting:

"They say it is the first step that costs the effort. I do not find it so. I am sure I could write unlimited 'first chapters'. I have indeed written many."

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