The letter is a response to Mrs. Tolliner's views on the term "Negro" and prejudice against minority groups. The writer, Helen Gahagan Douglas, agrees that all Americans should be treated equally but argues that changing names or ignoring existing problems will not combat prejudice. The writer also discusses the history of the term "Negro" and calls for the abolition of the name and the promotion of unity and love among Americans. The writer emphasizes the importance of following the foundation laid by God and suggests debating the issue further.