The second letter begins with a rumination on the tedium of writing about sex and the difficulty of driving a middle course between vulgar language and "mincing metaphors and affected circumlocutions". Fanny then describes her adventures in the house of Mrs Cole, which include a public orgy, an elaborately orchestrated bogus sale of her "virginity" to a rich dupe called Mr Norbert, and a sado-masochistic session with a man involving mutual flagellation with birch-rods. These are interspersed with narratives which do not involve Fanny directly; for instance, three other girls in the house (Emily, Louisa and Harriett) describe their own losses of virginity, and the nymphomaniac Louisa seduces the immensely endowed but imbecilic "good-natured Dick". Fanny also describes anal intercourse between two older boys (removed from several later editions). Eventually Fanny retires from prostitution and becomes the lover of a rich and worldly-wise man of 60 (described by Fanny as a "rational pleasurist"). This phase of Fanny's life brings about her intellectual development, and leaves her wealthy when her lover dies of a sudden cold. Soon after, she has a chance encounter with Charles, who has returned as a poor man to England after being shipwrecked. Fanny offers her fortune to Charles unconditionally, but he insists on marrying her.