Year 2 begins with the gospel of Luke. He is not identified by name in the gospel, but was well known by early believers. Acts 27:1- 28:15 places the author in Rome along with the apostle Paul. Luke was not an apostle nor did he witness to the gospel events; however, being a companion of Paul, who was an apostle of Jesus, gave him direct access to source material. Both his gospel and the book of Acts were written in letter form to Theophilus.