Ruskin wishes Heaton a happy new year. Ruskin gives further hints to Heaton about "Dante's riddle,", expanding on the idea that Beatrice and Matilda represent the "Active and Contemplative faculties" and musing upon Dante's meaning. Ruskin tells Heaton that Rossetti's Francesca arrived with him safely and that he is glad that the work was well-received in Heaton's circle. Ruskin tells Heaton that she cannot yet commission any work from Elizabeth Siddall, who is too ill to draw. Ruskin has assisted Siddall to go to Nice for the winter and hopes that she will paint some works of the "blue sea & orange groves" for him. Ruskin asks Heaton to allow him to mentor Siddall further before purchasing any of her work and instead encourages Heaton to commission work from one of his pupils who, for financial reasons, is unable to work full-time as an artist. Ruskin apologizes for using foolscap for his letter instead of notepaper, admitting it is easier for him to write on the former. Ruskin sends his best wishes for the new year.