Hi Alan,
I'm not sure how this working, but the two page letter should now be attached. James mentions his brother Joe at Heaton Park (a hospital, I understand by 1917) and his other brother at the front.
The people mentioned; Ray and Polly (Marsh), my grandmother Rachel and sister Mary.Their brother Bob, later KIA and George (Reed) my grandad. Mrs (Eleanor) Marsh is the addressee.
I have a picture of James obtained online from the Cartmel memorial site, along with the newspaper report of his death, which you might already have. Pleased to send if you haven't.
Colin Reed