This letter is not signed, but is believed to be written by Carol Jones Neiman based on the context of the letter.
The enclosure is a single sheet listing publishers who had read and rejected "The Heart is an Underworld" (by Gilbert Neiman), along with excepts from various rejection letters.
Return address listed as Meeker, Colorado.
Personal names mentioned in the letter:
Covici
Malcolm Cowley
Gilbert (Neiman)
Landy (George)
Mae
H. M. (probably Henry Miller)
Karen
Personal named mentioned in the enclosure:
George Landy
Gilbert Neiman
Ray West
Peter H. Davision
Theodore M. Purdy
John Woodburn