In this letter Owen tells his parents and sister that he is out of the trenches once again and in a village. He had been in the trenches for twenty-six days, following on from sixteen days in some other trenches. They took over the billets from the Welsh Guards and he bumped into 'Parry the Police' who is now a Sergeant in the Welsh Guards. According to Owen, the billet is a big barn ('hen sgubor to gwellt'). He feels that it is a treat to come to a place like this as there is no shelling. Owen was in a Church Parade that morning for the first time in a long while. Owen writes that four men had been lost in the most recent tour to the trenches and he tells his parents that he does not know what the reason for this is. There is plenty to eat at the moment; and the parcels from home kept him going while he was up the line. Owen ends by commenting that he thinks he will get lost next time he is home, as so much has changed - he hopes that God will be with them.