This is the second volume on fourth century Coptic documents written on papyri and boards, found in the ruins of houses at Kellis, the Roman predecessor of the village of Ismant el-Kharab in the Dakhleh Oasis. It is concerned with 75 letters and associated household accounts and lists, mostly from House 3. The documents are transcribed and translated with commentary. Together, these two volumes break new ground in providing a unique insight into the social and economic relations of a sectarian group within a late antique village, and the opportunity to study that group's interaction with other communities. They give voice to ordinary people and provide genuine insights into literacy and the role of women, communications and travel, multilingual society and normative forms of belief and practice.