A Letter Full of Lies is the 11th overall chapter of Tegami Bachi Manga
Lag and Niche with Steak are on their first delivery, as Lag tries to figure out who he knows. They find Moc Sullivan, who only had negative things to say about the ability of Lag's spirit amber eye to see the "heart" within things.
As Lag and Niche proceed, they come upon the residence of Mr. Vincent Alcott, who is apparently an author. Vincent complains that he doesn't have anymore "fun lies" to add in his letter to his mother, to which, infuriates Lag that he is writing a letter full of lies. Lag collects his letter and is ready to deliver it to his mother, Mrs. Louisa Alcott, who is located in Breath Mint Gelato—northeast of Yuusari.
Lag runs into The Sheep Shearer, who tells him to find Mrs. Alcott's house over the suspension bridge (a rickety bridge). As Lag and Niche proceed over the bridge, a lady—Mrs. Alcott—is heading their way and meets them before they get too far. She spoke that she figured they were coming to her house since she is the only one that lives on the other side of the bridge.
Once everyone is safe, memories flash back of Vincent Alcott writing the letters, his frustrations and other situations, etc.—to which, Mrs. Alcott is happy in tears, because she knows he is okay. Lag didn't understand why he would send a letter of lies; however, Mrs. Alcott said that he always is sending her these kinds of letters, and that he is bad at it (and bad at lying). She was just glad that he remembered to write her, so she is not worried about him now.