King Cnut’s second letter was transmitted by the two twelfth-century historians John of Worcester and William of Malmesbury and so only survives in Latin translation. The mention of Abbot Lyfing of Tavistock among the messengers who delivered the letter dates it to 1027, soon after Cnut attended the imperial coronation of Conrad II. In content, the letter is much like that of 1018 in that it focuses on good lordship in return for justice being mercifully and impartially applied.