This is the second volume of the Letters, Epistles LXVI-XCII. Among the personalities of the early Roman Empire there are few who offer to the readers of to-day such dramatic interest as does Lucius Annaeus Seneca, the author of the Epistles. These letters, written by Seneca towards the end of his life, are all addressed to his friend Lucilius, who, at the time when these letters were written, was a procurator in Sicily. The form of this work, as Bacon says, is a collection of essays rather than of letters.