The letter is addressed to Congressman Jones and discusses concerns about the Merchant Seamen's Entitlement Act. The author argues that there are too few merchant seamen to justify the expense of maintaining the services mandated by the act. They mention that the government focused on increasing foreign merchant fleets but neglected to guarantee cargo availability for the US fleet. This led to a shift in registry to foreign flags, causing a decline in US seamen and tax revenue. The author predicts that in another international conflict, foreign seamen will prioritize their own countries, leaving the US with even less shipping potential. They suggest considering alternative solutions rather than abolishing the Seamen's Entitlement Act.