British author and illustrator (1866–1943) whose Edwardian-era tales of naughty rabbits, “bad” mice, and other amusingly mischievous animals take a place among the most enduring and beloved works in the annals of children’s literature. Her first and best-known book, The Tale of Peter Rabbit, has sold more than 40 million copies since it was first published in 1902. Excellent ALS signed “Beatrix Heelis,” one page of thin paper both sides, 7.75 x 9.75, March 19, 1942. Potter writes to Bertha Mahony Miller. In part: “I received your letter … and about at same time the Jan–Feb Hornbook with your fine tribute to Anne Carroll Moore [American author-illustrator; 1871–1961]—it could not be better. What a wonderful purposeful life of achievement—purposeful—because she has had an aim all throughout her career. I have just made stories to please myself because I never grew up! Your letter … is so understanding that I gladly leave the question of how much or how little should be printed entirely to you. I see ‘Nancy’ has come into Hornbook mention. I am very glad! And I cannot help whispering that I think she is a more human ‘interlocutor’ than Nicholas-wooden-doll [referring to Moore’s award-winning 1924 book Nicholas: A Manhattan Christmas Story]; though he seems to have been successful with children, and it was an inspired idea, for Miss Moore could not have carried a little girl about with her in her handbag. The news has been most distressing lately. But there is great hope from Russian success. I cannot think (and I don’t want to think) that Australia is in period. The Japanese are spreading themselves so far. And America & Australia have room to manoeuvre in open lands, unlike small islands. The loss of the Exeter & the Houston is serious indeed. But we will win in the end….” Intersecting folds, light wrinkling and handling wear, and show-through of ink (visible behind signature), otherwise fine condition. Uncommon in ALSs of this interest! Auction LOA John Reznikoff/PSA/DNA and RRAuction COA.