Earlier in Letter 342, Mrs. Meriel Thurston asked for Tolkien's insight on naming her cattle after the Elves of Middle-earth, such as Elrond and Glorfindel. Tolkien did not think these names, which mean "Vault of Stars" and "Golden hair", would suit the cattle. Instead, he suggested several names which bear the Elvish mund ("bull"): Aramund ("Kingly bull"), Tarmund ("Noble bull"), Rasmund ("Horned bull"), and Turcomund ("Chief of bulls").
As for heifers, Tolkien refused names such as Arwen, Galadriel, Celebrían, and Nimrodel to be used. He suggested the name of Farmer Giles's favourite cow, Galathea, which means "Goddess of milk".