This song finds YBN Nahmir paying homage to the late ValleyBoi, a friend of the rapper's from his days playing on Grand Theft Auto. He explained to Billboard
"It's a sequel to the 'Letter To Valley Part 1' and I got four other ones. But they got taken off of YouTube because of the beat I was using. They got copyrighted, so I had to take them down. They're on the laptop at my house. Every year I do a song for my homeboy Valley, who passed away from a heart attack."