The Book of Letters is the last completed work from James Cowan. It was written during his final months, and he intended it to be his ultimate testimony. This is what James had to say about it:

‘It is a pure work, and goes to the heart of our time. We have distanced ourselves from the purity of language, hence the grave time in which we live. The Book of Letters is a cris de coeur for a return to the sanctity of words. Enjoy its reverberance, its tacit delight in making you laugh and wince. Reflections are my final attempt at genuine metaphysics of language. I think ibn Masarra would be content.’