© 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group. The letter is a gift of attention, in which the writer seeks to communicate regard by means of a signal crafted uniquely for the recipient. The concept of regard, as developed by the economic historian Avner Offer, indicates both attention and approbation. Adam Smith took it to be the driver of human exchange in emotions as much as in commerce. The exchange of regard captures the logic of a prodigious correspondent like William Godwin. The personalization of the gift signal is an attempt to convey an obligation to reciprocate. Godwin was attuned to this obligation and worked hard to fulfil it—with varying degrees of success. His correspondents encompassed almost every sig...