Howard read a letter he got from Sam Simon, one of the creators of "The Simpsons," that told him he's been involved in several lawsuits and that, no matter how "in the right" he was, he always ends up losing in the end.
Howard then said that the note was "mean-spirited" and that he didn't understand why Sam would send him such a message at a time when he needs support from his friends.
While Robin and Fred agreed with Howard's assessment of the letter, Artie pointed out that Sam might've simply been telling him "to be careful" with the suit, regardless of how frivolous it seems.
Sam called in and reported that he was just sharing his own experiences with Howard and that he's done the same thing in the past when other people friends of his have been sued.
Sam then assured Howard that he's on his side, and that he didn't mean to upset him with the letter.
After Ralph got on the line and suggested that Sam isn't "an upbeat guy" in general, Sam replied that he learned a lesson this morning; that was to never e-mail Howard again.
This led Artie to suggest that Sam might've meant in his message that Howard has to fight even harder to make sure he wins his lawsuit, but Sam said that not even he bought that theory.