In 1986 Sims killed her 13 day old infant daughter Loralei Marie by Suffocation. She claimed a masked gunman entered her home and abducted the infant which was found in a wooded area behind her home.

In 1989 she claimed a masked gunman abducted her 6 week old daughter Heather Lee, to obfuscate the time of death Paula kept Heather in the freezer, before dumping her in the garbage. Several days after the abduction was reported Heather's remains were found in a park trash receptacle. The garbage bag holding Heather's body was manufactured within seconds of and by the same machine as the bags found in the Sims' home.

Paula maintained her innocence to the courts as she recounted the abductions of Loralei and Heather at her trial. On February 2, 1990, after deliberating for two days, jurors found Paula guilty of two counts of first-degree murder, two counts of obstructing justice, and one count of concealing homicide. Before sentencing, Paula confided in her attorney that she had in fact killed both infants. Sims was sentened to life in prison without parole.

One page (front and back) handwritten letter from Sims. Letter is general content and is signed Paula. Original matching handwritten envelope ins included.