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Newcastle upon Tyne 5th April 1853

Messrs Kettell Collins & Co

Boston

U.S.

Dear Sirs

We take the liberty of introducing to you the Bearer of this Mr J P Ingledew, a young friend of ours resident here, who visits your place, in the course of a tour through the States. Any assistance you can render him to make his stay agreeable will confer a favour upon dear Sirs

Yours, very truly

Losh Wilson and Bell