Letters from Boston, New York, San Francisco and other places in the United States, including Honolulu. The correspondents include B.A. Barretto & Co.; Eustace Barron; Beebe & Brothers; Boorman, Johnston & Co.; William G. Bull (of H.C.S. 'David Scott'); Hawaiian Consul General at Canton; Cary & Co.; H.E. the High & Honourable Minister of His Celestial Majesty the Mighty Emperor of the Great & Vast Empire of China; Christmas, Livingston, Prime & Coster; Charles Spencer Compton; William O. Comstock; John Currie (of Jardine, Matheson & Co.); John Cushing Perkins; Alexander Grant Dallas; Fernandez & Peyton; Robert Bennet Forbes (of Russell & Co.); Hackett & Judah; Augustine Heard & Co.; John Heard (partner, Augustine Heard & Co.); George S. Hillard; Augustus Howell (of Jardine, Matheson & Co.); James Jackson Jnr (of Augustine Heard & Co.); David Jardine (partner, Jardine, Matheson & Co.); Joseph Jardine; Anders Ljungstedt (Andrew Ljungstedt); P. McCallum; Macondray & Co.; Charles Magniac (brother of Hollingworth and Daniel); Magniac, Smith(s) & Co.; Alexander Matheson; James Molony (of the Select Committee, East India Company); Nye & Co.; Eugenio de Otadui & Co.; Ebenezer Francis Parker; Dr Alexander Pearson; George Pelly; G.B. Post; Theodore Shillaber; Torre Knight & Co.; J.G. Ullman (of Magniac & Co.); Thomas Weeding; Daniel Weld (of Augustine Heard & Co.); Robert Crichton Wyllie; and Gregory Yale.