How to Factor Loss is a collection of poems and translations prefaced by a critical paper over Robert Hass's “Meditation at Lagunitas.” The preface, “A Sensuous Theory, A Sensuous Poem,” explores how Hass merges the discourses of theory and poetry to create a poem that hangs suspended between a confidence and an anxiety about language. The poems in this thesis are primarily responses to finitude. The first section turns toward an “other” as a strategy of placating desire and of reaching both inward and outward. The second section explores the potential failures of art as a means of touching objects. The final section acknowledges that finitude is the condition of humankind, and it turns toward a more tender language, one that embraces limitations and is filled with something like faith. The collection is followed by an appendix which contains translations of several poems by René Guy Cadou and Georg Trakl.