In the letter, he outright states he engaged in necrophilia:
Dear WET,
I read with sadness and some surprise your "Sex with the Dead" article in March/April 1981 WET. In 1976, I had access to a morgue and did a piece called Necrophilia.
Perhaps John Duncan would not have had to put himself through the mental agony, had he seen that I had done the piece several years before.
The necrophilia piece came to me after having a dream that I was fucking a seductive and beautiful living woman who rapidly aged and died as we were making love. She clamped her arms around me and the sides of the bed became a coffin enclosure.
The dream was terrifying but I saw the Necrophilia piece as the ultimate resolution of polarities - Life/Death - if you could love death you could accept and love life more fully.
After doing the morgue pieces I felt less afraid of death, but more afraid of the moral and karmic consequences of my actions. I was heavy into LSD at the time and had a few revelations about our immortality. In 1979 I hallucinated a trial of the souls who were involved. I met the soul of the woman that I had sex with. She was extremely angry and screamed at me saying - didn't I know I was violating her and that she was a person just as I was. I was so sorry, disgraced and disgusted with myself, I cried and begged her forgiveness. She did not forgive me, but I was put on a kind of probation by the judge and told to do good works, not harmful and negative works. A day has not gone by that I haven't thought of the necrophilia piece. I guess, during the past couple of years, I have come to regard the body as a sacred thing as well as a piece of meat.
Alex Grey Boston