"Let's Be Factual in Our Rejoicing" presents a compact, intimately scaled world rendered in acrylic and watercolor on paper, where Mark Joshua Epstein's characteristic layering of transparent wash and opaque mark-making produces a surface alive with restrained tension. At just 17.8 × 12.7 cm, the work demands close attention, rewarding proximity with the kind of detail and painterly decision-making that larger canvases can afford to obscure. The title itself introduces a productive friction, pairing the empirical with the celebratory, and that same duality runs through Epstein's formal choices, where spontaneity and control appear to negotiate with one another across every square centimeter of the composition. Epstein has built a reputation for works that occupy a psychological middle ground, neither fully narrative nor purely abstract, and this piece continues that sustained inquiry. The modest scale is not incidental but central to the work's ambition, situating the viewer in an almost private exchange with the image. Signed by the artist and currently available through Asya Geisberg Gallery, "Let's Be Factual in Our Rejoicing" represents an accessible and considered entry point into a body of work that collectors have increasingly recognized for its emotional intelligence and technical specificity. Works on paper of this intimacy and finish rarely remain available for long, and the 2026 date places this squarely within Epstein's most recent and developed period of practice.