The title is about as self-explanatory as could be: 'Seth Avett and Jessica Lea Mayfield Sing Elliot Smith.' 12 songs originally written by the acclaimed and well-loved Smith, performed by 2 artists, currently known for their contributions to the indie folk rock landscape. The recordings are, in many cases, defined by bare instrumentation, driven by a simple yet bold vocal delivery, the depth of feeling complimenting that of the subject matter. This album is an obvious labor of love; a comment based on the genuine reverence which Avett and Mayfield clearly hold for Smith. At times, the songs feel light as a feather, while in others, thematically leaden with heartache, they are given a deep breath, a different dimension, a new color. In modern fashion, melodies intensely whispered by Elliot Smith are sung in a harmonious way, akin to the folk aesthetic of Gillian Welch and David Rawlings.