This letter is one of 45 letters from J. M. Barrie to W. E. Henley (MA 1617.11-55) and part of large collection of manuscripts and letters written by and to William Ernest Henley.
The letter is undated, however it is written on a Christmas greeting card with the text written behind the pop-up musicians on the front of the card with a printed text on the verso "A Bright / and happy / Christmas." Margaret Emma Henley was born on September 4, 1888 and died on February 11, 1894.
The recipient of this card is not identified but given it's place in this collection it is very likely it was to Margaret Emma Henley, W. E. Henley's daughter, who was the inspiration for Wendy in Barrie's "Peter Pan". Margaret died in 1894 at the age of 5.
Saying "My dear est gir / l I love you / that's Flat If / you wi ll giv me you / I'll g iv / yu me / Pl eas repl / y iv agrebel / J.M. Barrie."