Fanny opens the second letter by saying that she hopes her encounters do not get too repetitive for her acquaintance. She describes moving to Mrs. Cole’s home. Mrs. Cole arranges to pretend that Fanny is still a virgin, noting that the other women have pretended to be virgins as well. Fanny meets the three other women in the house, all about 18 years old. Four men are coming that night, and she tells Fanny that these four men are the primary supporters of the house. While they wait for the men to arrive, one of the three women, Emily, suggests sharing the stories of their first sexual encounters.

Emily begins by telling the group how her parents, who wanted a son, kicked her out of her home when she was 15 years old. On her way to London, Emily met a young man, and they decided to travel together. They pretend to be married to get a room at an inn, and, in bed together, they begin exploring each other’s bodies. In London, they live together for a while until circumstances separate them, leading to Emily living with Mrs. Cole.

The next woman, Harriet, tells how she lived with her aunt after her parents died, caring for the home of a nobleman.