Gillian Welch and David Rawlings' creative partnership is one of the most prolific and inventive in roots music. The pair have built a sizable catalog of acclaimed records since Welch debuted with Revival in 1996, and their influence can be heard across much of the Americana scene that blossomed in their wake. For Boots No. 2: The Lost Songs, Welch and Rawlings raided their vaults and emerged with 48 previously unreleased songs, 17 of which appear here in the third and final volume of the series. Both the COVID-19 quarantine and the devastating March 2020 tornado in Nashville, which almost destroyed the pair's Woodland Studios, served as inspiration for Welch and Rawlings to revisit that old material, the bulk of which was written and recorded between 2001's Time (The Revelator) and 2003's Soul Journey. The tracks comprise home recordings and reel-to-reel demos, adding another layer of intimacy to an already special project.