Letter From Kingsley
Warning This Section Does Contain Spoilers
This letter from Lawrence Kingsley is discouraging. He is telling Penny that he is resigning as her lawyer and that her benefactor that hired him for her case is the one that demanded he step down from her case. When he refused to step down they threatened his business and his reputation. He sent Penny a damning financial document that would be proof of their (the benefactors) treachery.