Unconditional Love: The book highlights the power of unconditional love between a grandfather and grandson, as Gottlieb expresses his deep affection and devotion to Sam despite his disabilities.

Life's Challenges: Gottlieb reflects on the challenges and hardships that Sam faces due to his disabilities, offering words of encouragement, empathy, and support to help him navigate life's obstacles.

Resilience and Strength: Through his letters, Gottlieb celebrates Sam's resilience and inner strength, emphasizing his ability to overcome adversity and find joy and meaning in life despite his limitations.

Perspective on Disability: "Letters to Sam" provides insights into Gottlieb's perspective on disability, challenging societal stereotypes and misconceptions while advocating for greater compassion, understanding, and inclusivity.

Finding Meaning and Purpose: The book explores themes of finding meaning and purpose in life, as Gottlieb encourages Sam to discover his own unique talents, passions, and interests.

Embracing Imperfection: Gottlieb emphasizes the beauty and value of imperfection, encouraging Sam to embrace his differences and celebrate the uniqueness of his own journey.

Parenting and Grandparenting: The letters offer parenting and grandparenting advice, drawing on Gottlieb's own experiences and wisdom to provide guidance on nurturing and supporting children with disabilities.

Living in the Present Moment: Gottlieb encourages Sam to live in the present moment, cherishing each day and finding joy and gratitude in the simple pleasures of life.

Spirituality and Faith: The book touches on themes of spirituality and faith, as Gottlieb explores questions of meaning, purpose, and the divine in the context of Sam's life and struggles.

Legacy of Love: Ultimately, "Letters to Sam" leaves a legacy of love, compassion, and resilience, offering a testament to the transformative power of familial bonds and the enduring impact of one person's love and devotion.