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Sam’s letter is a proof of his having reached the third level and of having been transported to Galesburg of 1894. The date 18th July 1894 and the content of the letter indicate that he too yearned for such an escape. Being equally insecure, he started believing in the existence of the third level and eventually found it. Galesburg always fascinated him with ample leisure and innocent happiness. He suggested to Charley and Louisa to keep on looking for it till they come across it. Sam’s letter also indicates the social life of Galesburg where people loved music, dance and socializing. But we are not sure that Sam’s letter is a mere figment of Charley’s imagination just like the third level or has he really transported to Galesburg of 1894. So, the whole idea of travel in time and multiple levels of reality is mind-boggling and so is Sam’s letter indeed.