The letter is dated December 18, 1901 and is written to Mrs. Ida McKinley from John Heron. It discusses Heron's son, William George McKinley Heron, who he writes was named after the President. John Heron tells Mrs. McKinley how saddened he was to learn of the President's death and that he wants nothing in return for the letter and picture he enclosed but just wants her to have it in honor of the late President.