Letters from the United States, comprised of 4,296 principal letters and 176 supplementary letters. The correspondents include the following names:

Alexander G. Abell; F. Alger; Allan and Hogg; Richard Alsop; Alsop and Co.; American Guano Co.; American Watch Co.; Ammon, Caspari and Co.; Dr Alexander Anderson; J.E. Anderson; Anderson and Co.; Anderson, Weller and Co.; G.S. de Angelini (Captain of the 'Marinus'); John T. Archer; F. Argenti and Co.; Arkell, Tufts and Co.; Nicolas Tanco Armero; E.H. Arnold; B.G. Arnold and Co.; Lloyd Aspinwall; C.A. Auffm Ordt and Co.; James A. Aull and Co.; Edward Austin; Hugh Piercy Austin (of Jardine, Matheson and Co.); John Gardiner Austin.

W.F. Babcock; William Babcock; Francis Bacon; H.W. Banks and Co.; Barclay and Livingston; Baring Brothers and Co.; Samuel A.M. Barlow; F. Baron; H. Barroilhet; Eustace Barron; Barron, Forbes and Co.; J.D. Barrutia; George F. Bartlett; C.H. Baskfill (Captain of the 'Lochnagar'); A.B. Bates; Manuel Batiz; F.B. Baty; Bebbe, Montgomery and Co.; A.G. Beck; John Beck; Bell and Co.; Bell and Hayward; Belloc Frères; G.G. Bennett; Bishop and Co.; G.W.P. Bissell; J. Bissett; Blakes Brothers; Henry P. Blanchard; C.P. Blethen; Francis Bridge Bloxham; Jesse S. Blydenburgh; Blyth Brothers and Co.; Captain Charles James Bolton; James R. Boltone; 'Boston Jack'; J. Bourdis and Co.; Jonathan Ingersoll Bowditch; Bradley and Co.; J.M. Bradstreet and Co.; John B. Brady; C. Brewer and Co.; George Briggs; B.H. Bristow; Charles W. Brooks and Co.; Brown and Co. (of Havana); John Brown and Co. (of Boston); Brown Brothers and Co.; Browns and Bowen; William Buckler Jnr; Bucklin and Crane; Manuel Bernardes Bugiganga (of the Portuguese brig 'Soberano'); Francis Bulkeley Bulkeley-Johnson (also Francis Bulkeley Johnson, afterwards Bulkeley-Johnson); E. Burke; H.L. Burrows; Silas E. Burrows; [ ] Burtsell; Joseph R. Busk.

California Insurance Co.; Robert M. Campbell (of Williamson, Balfour and Co.); Revd S. Carpenter; W. Carter; S. Howard Cary; Thomas G. Cary; Cary and Co.; Salustio Casanueva; James S. Case and Co.; Case, Squire and Co.; J.B. Castagnola; Jose Maria de Castaños; Castle Brothers; F.F. Castle; Castle Brothers and Loupe; John Caswell and Co.; John H. Catherwood and Co.; Chamberlain and Phelps; Chamberlain, Robinson and Co.; Chambers and Heiser; G. Chase; G.C. Chase; Marie E. Chase; G.C. Chase and Co.; Henry N. Chauncey; N.S. Chauncy (of London); Cheever and Daland; Cheney Brothers; Alexander Chiene (of the 'Harlequin'); China Mutual Insurance Company, Boston; W. Christy; E. Claussen; W. Clements; T.C.P. Clinch; George Ward Cole; Charles Spencer Compton; James Patfield Cook (partner, Thomas Hunt and Co.); Domenico Copello (Captain of the S.S. 'Glensannox'); John Corbett; Corbitt and Macleay; José Januario da Costa (of the Portuguese brig 'Cotête'); F.R. Cotton; [ ] Cowdin; A.B. Cox; J.W. Crackton; Adam Howden Crawford; Crocker and Sturgis; Crocker, Wood and Co.; J.D. Cromartie; Cross, Hobson and Co.; Zenas Crowell; Gilman Currier; D. Curtis Jnr; Thomas B. Curtis; William Curtis (of the 'Hong Kong Times'); Curtis and Peabody; Caroline E. Curwen; James B. Curwen; Rebecca Curwen; John Cushing Perkins.

C.C. Dale; Alexander Grant Dallas; Dane, Dana and Co.; D. Danglada; John Dartnell; D. Davidson; Davidson and Co.; David H. Davis; G.W. Davis; David H. Davis and Co.; John Deas; W. Degenen; H.C. De Rham; De Witt, Kittle and Co.; João Dias Borges (Captain of the Brazilian brig 'Piranggy'); C.A. Dickson; Dickson and Bayly; Dickson, Blakeway and Co.; John F. Dimon; Charles Dix; George Basil Dixwell (of Augustine Heard and Co.); John James Dixwell; Donohoe, Kelly and Co.; Dorman, Collins and Co.; Duncan, Sherman and Co.; Thomas Dunham; W.C. Dunham; Nathan Dunn; J. Durbrow.

J.I. Echalaz; E.D. Edgell; Henry F. Edwards; Edwards and Balley; Elles and Co.; [ ] Endicott; Caroline Endicott; Charles E. Endicott; Henry Collins Endicott; James Bridges Endicott (uncle of Henry C. Endicott); John Endicott (uncles of Henry C. Endicott); Abijah Pond Everett; Percival L. Everett; Everett and Co., New York and Boston; Everett and Co., San Francisco (in liquidation).

Falkner, Bell and Co.; J.C. Fargo; H.and G.B. Farrington and Co.; D.B. Fearing; Henry S. Fearing; José E. Fernandez; Fernandez and Peyton; E. Fernard; Ferran and Dupierris; Miguel Ferrer; Field and Johnson; Charles E. Findlay; Charles E. Findlay and Co.; Findlay and Montgomery; Findlay, Durham and Brodie; Edward Fischer (agent of Jardine Matheson, Yokohama and Osaka); Fish and Grinnell; Ernest Fisher (of Havana); R. Fitzgerald (engineer, H.M.S. 'Grappler'); Ignatio Fletes; A.B. Forbes (of San Francisco); Alexander Forbes (of Daniel Gibb and Co.; Forbes and Babcock; Forbes, Gibb and Co.; Edwards and Balley; Forbes, Bros and Co.; and Forbes, Knight and Co.); Robert Bennet Forbes (of Russell and Co.); Forbes and Babcock; Forbes Brothers and Co.; E.J. Forstall and Sons; George J. Foster; William A. Foster; W.H. Foster Jnr; Evan J. Fraser; George Washington Fraser (Captain of the 'Rover' and 'Sea Witch'); Fraser, Low and Co.; F.B. French (Captain of the 'Tarolinta'); Henry Flagg French; William French (of Oahu); W.E. Fritz; C. Fullwood.

James Galbraith (of San Francisco); J. Gardner; John L. Gardner and Co.; Edward Gassett; Edward Gassett and Co.; Francisco Garcia Gaston; Catherine Geary; Daniel Gibb and Co.; Daniel Gibb; William Gibb (of Daniel Gibb and Co. and Forbes, Gibb and Co.); Gibbs, Crawley and Co.; J. Gillespie; Gillespie, Moffatt and Co., Montreal; Martin Gillet; Joseph B. Glover and Co.; C. Goddard; Goddard and Co., San Francisco; M. Godley; Goodhue and Co.; Ezra R. Goodridge; S.W. Goodridge and Co.; George Gordon; Gordon and Talbot; B.B Gore; W.S.R. Gow; J.M. Gowan; Samuel John Gower (partner, Jardine, Matheson and Co.); Gracie, Prime and Co.; Thomas Graham (Acting Colonial Secretary, British Honduras); Francis H. Grain; W. Grana; Grana and Co.; Manuel G. Granados; Alexander Grant (of Mexico); J.B. Grant (Captain of the 'Land o' Cakes' and 'John Bunyan'); Thomas Gray and Co.; Augustus Ruperti Green; Green Brothers and Co.; John C. Green; W.S. Green; Henry Greenfield; F.J. Greenway; Grennan and Cranney; Eliab Grimes; Charles Griswold; Griswold Worsted Co. Ltd; Grocer's Bank, New York; José Guilherme Guimnaraes; Joaquim Gutierrez and Co.; Charles Gutzlaff (Karl Friedrich August Gützlaff); William M. Gwin.

Haas Brothers; Haggerty Jones and Co.; Horace D. Hall; Harris and Pond; B.B. Hammond; J.B.[?]. Haosh (President, San Francisco Steam Tug Co.); W.B. Harling; S.J. Harrison; W.M. Harrow; Hart Brothers and Co.; Haycock and Co.; Thomas R. Hayes; William James Haynes (Manager, New London and Brazilian Bank Ltd, Pernambuco); John C. Hays; Hazena and Co.; [ ] Heard; Albert Farley Heard; Augustine Heard and Co.; Heatley Harker and Co.; Fritz Heinemann; C. Helin and Co.; Hellmann Brothers and Co.; Henderson Brothers; Pedro de las Heras (of Macao); Henry Hicks; Higgins and Cox; James B. Higginson; Henry A. Hildreth; Charles E. Hill (Thomas Hunt and Co.); Charles E. Hill and Co., New York; Hill, Chamberlin and Co.; W. Hillebrand; Hugo S. Hiller; Samuel L. Hinckley; George G. Hobson; Ogden Hoffman; Ben Holladay; Jesse Holladay; Ben Holladay and Co.; Holladay and Flint, San Francisco; 'Hong Kong Advertiser'; Hong Kong and Whampoa Dock Co. Ltd; 'Hong Kong Daily Advertiser'; 'Hong Kong Times'; J.M. Hood; C.F. Hovey and Co.; Augustus Howell (of Jardine, Matheson and Co.); [ ] Howland; Meredith Howland; Howland and Aspinwall; G.S. Hubbard; Hubbe and Gritzell; George F. Hubertson; Hudson's Bay Co.; Edward C. Huff; Henry Hughes (Commission Agent; of San Francisco); Frank Hunt; Thomas Hunt (Thomas Hunt and Co.); Thomas Hunt and Co.; William P. Hunt; Huntington and Weld; Ferdinand W. Hutchison (Acting Minister of Foreign Affairs, Honolulu); Frederick Huth, Gruning and Co.

Colonel [ ] Inge; Samuel Williams Inge; C. Ingersoll (son of C.J. Ingersoll); Charles Jared Ingersoll.

J.S. Jackson; Robert C. Janion; Janion and Green; Janion, Green and Co.; Janion, Green and Rhodes; Janion, Rhodes and Co.; [ ] Jardine; Anna Maria Jardine; David Jardine (partner, Jardine, Matheson and Co.); Joseph Jardine; William Jardine; Jardine, Skinner and Co.; W. Jarrett; Jecker, Torre and Co.; Jewell and Patrickson; Rowland Johnson; Johnson and Moale; Johnson Sewall and Co.; Alexander Robert Campbell Johnston; Matthew T. Johnston; Charles F. Jones; Jones and Co., San Francisco; Isaac S. Josephi and Co.; Robert H. Joy (Captain of the 'Crocus').

Horace N. Kates; Kean Wo Cheong; Kelly Myrtle and Co.; John R. Kelso; Kemp, Day and Co.; George H. Kempton; John F. Kennedy; William Keswick; William Kilham; Isaac M. King; W.B. King (Agent, C.P. and W.P.R.Rd., San Francisco); W.G. King (of Arkell Tufts and Co., New York); William Ingraham Kip Jnr.; E. Knight; Knoblauch and Lichtenstein; Koopmanschap and Co.

Laidlaw and Gate; James Laidlaw and Co.; Lalance and Grosjean; G.W. Lane and Co.; James Latimer; John Richardson Latimer; Nicolò Lavarello; H. Lee; J.W. Lessler; James E. Lewis (2nd Officer, S.S. 'Cortes'); John Chard Lewis; John H. Lewis (of Canton); H. Liebes and Co.; Theophilus Gee Linstead; W.H. Lippincott; J.B. Livernois; Pedro d'Attahyde Lobo Moscoso; Estevao Locatelli; F.M. Locatelli; Loney and Co.; W. Longstreth and Co.; Joaô Baptista Lopes; Manuel Lopes Pinto (Captain of the Portuguese brig 'Laia'); A.A. Low; A.A. Low and Brothers; C. Adolph Low and Co.; E. Ludwig; George T. Lyman.

G. Maass; Hall McAllister; Matthew Hall McAllister; McCalmont, Geaver and Co.; Robert McClelland; Hugh McCulloch; Charles McDonald; McGregor, Gow and Co.; Juan Nepomuceno Machado; Machado, Yeoward and Co.; Mackay and Phillips; Donald W. MacKenzie; (Sir) William Mackenzie (of the 'Governor Findlay'); Robert Mackie; Allan McLane; Charles E. McLane; G. McLean; McNiel and Co.; F.W. Macondray; Macondray and Co.; Alexander Wentworth Macpherson; McRae and Pearse; John McSweeney; Dugald Mactavish; [ ] Magniac; Charles Magniac (brother of Hollingworth and Daniel); Hugo B. Major; A.P. Man; Manning, Stanwood and Co.; Maquieira Yriarte and Co.; C.C. Marsch; Alexander Matheson; Donald Matheson; (Nicholas) James Sutherland Matheson (also 'Santiago Thomasen', pseudonym); Matheson and Co.; John Maxey; J.T. Meikleham; Charles Meinecke; Hermann Meynen; Nicholas Mickles; John Middleton (of John Middleton and Co., New York); John E. Miles; John Miller; William Miller (British Consul-General of the Sandwich Islands); Miller Brothers, San Francisco; H. Milling (of Liverpool); Pietro Mina; C.H. Minot; Kenneth Mackenzie Moffat (Lieutenant Colonel, Royal Canadian Rifles; in China in 1846); [ ] Montgomery; G.C. Montgomery (of Jardine Matheson, New York); George L. Montgomery (of Jardine Matheson, New York); J. and J.R. Montgomery; John Montgomery (of Honolulu); J. and J.R. Montgomery and Co.; Montgomery, Smith and Amory; José Maria Morales; Ennemond Morel; Morgan and Tinker; William Warden Morice; W. Morris; Thomas Morse; Isaac Moses and Brother; G. Mosle; Mosle Brothers; Mott, Talbot and Co.; Mourilyan Heinemann and Co.; J.E. Mullin and Co.; Joseph Manuel Mur (of Olyphant and Co. and Peruvian Consul, Canton); Murdoch, Fischer and Co.; Murphy, Grant and Co.; Henry Murray (partner of Jardine, Matheson and Co.).

Neal and Rogers; New London and Brazilian Bank Ltd; Benjamin Newton; New York Life Insurance and Trust Co.; New York Merchants' Exchange and News Association; John A. Nicholson; Joseph Nickerson and Co.; Charles A. Nicol; John Nicol; S.T. Nicoll and Co.; James S. Noad; Gideon Nye; Nye and Co.

Oelrichs and Surman; C.H. Ogden; Olcovich Brothers; Olendorf, Case and Co.; E. Ollbermann and Co.; Francis Oefeur (Captain of the barque 'Yarra'); Ossa and Escobar; James Otis.

Pacific Mail Steamship Co.; J. Paddon; Paris, Allen and Co.; Charles Edward Parker (of Augustine Heard and Co.); Ebenezer Francis Parker; Gifford Forbes Parker; Parker and Mackin; Harry Smith Parkes; John Parrott; Louis B. Parrott; Tiburcio Parrott; Parrott and Co.; J. Sewell Parsons; John Parsons (of London Asiatic and American Co. Ltd); James Paterson (of Daniel Gibb and Co.); Henry Paty and Co.; E. Pavenstedt and Co.; George Peabody and Co.; S.H. Pearce and Co.; Luis Pedroso; Joaquin Pedroso y Echeverria; Henry Augustus Peirce; Peirce and Hinkley; George Pelly; J.M. Perez Arrieta; George Perkins; Perkins and Co.; Perit and Cabot; William Perkins; Pernambuco, Inspector of Health of Port at; E.E. Petrocochino; Bernard Peyton Jnr.; Philadelphia Maritime Exchange; P. Phillips; Stephen H. Phillips; Pilgrim and Meyer; W.W. Pitcairn; J. Plaw; Edward Pleasants; James Plummer; Charles B. Polhemus; Porter and Ogden; G.B. Post and Co.; Alice Anne Power; Thomas Preston (of the 'Hong Kong Times'); Prevost and Co.; Wilfred Thomas Rokeby Price.

Quicksilver Mining Co.

William Rabe (U.S. Marshal, San Francisco); A. and G. Ralston; Matthew C. Ralston; Thomas Williamson Ramsay; J.B. Randol; Raymond and Ayer; Samuel Reed; Reed and Wade; Reid, Murdoch and Fischer; L.N. Renault; Martin Renlok; Godfrey Rhodes; Henry Rhodes; Henry Rhodes and Co.; Richards and Harrison; William H. Richardson (U.S. Marshal, San Francisco); F. Richie; Rickman and Ofner; Theodore W. Riley; Archibald A. Ritchie (captain and merchant); Ritchie, Osgood and Co.; Chandler Robbins; James Robinson (of New York); John Robson; H.G. Rodewald; Andrew Rome and Co.; Roswell, Steel and Co.; S.D. Routh; Charles Ruga; Samuel Russell; William Fellowes Russell (Thomas Hunt and Co.); Russell and Putnam (of Boston); Ruttonjee Hormasjee Camajee and Co. (Ruttonjee Hormusjee Camajee and Co.); John Ryle.

San Francisco Steam Tug Co.; San Francisco Sugar Refining Co.; Sands Spooner and Co.; Sands, Turner and Co.; G.P. Sanger; Joaquim Sarmiento; José Sarmiento; W.W. Scarborough; W.W. Scarborough and Co.; F.A. Schaefer; F.A. Schaefer and Co.; J.J. Schmidt and Co.; Dr John Scott (of San Francisco); J.N. Seagrove (Captain of the 'Harriet' and 'Palmerston'); Sescau, Valdeavellano and Co.; T.B. Shannon; T. Sharpless and Sons; Shaw Cotting and Reed; F. and H. Sheldon and Co.; Sheldon Banks and Co.; Theodore Shillaber; Herman Simon; Robert Simon; Henry Skinner (of Macao and Honolulu); Henry Skinner and Co.; Thomas Small (Captain of the 'Robert Small' and 'William Jardine'); A.C. Smith (Henderson Brothers); Caleb B. Smith; E.M. Smith; Herbert Smith (partner, Jardine, Matheson and Co.); J.C. Smith; Marshall Smith; William Melvin Smith (Deputy U.S. Marshal, San Francisco); Smith, Archer and Co.; Smith Longee and Co.; Barão da Soledade (Italian Vice-Consul at Pernambuco); Solly, Ireland and Co.; Sabina de Souza (also Sabina d'Machado and Sabina Zausa de Machado); Edward Stamp and Co.; John A. Stanly; Stanly, Stoney and Hayes; Jacob Stanwood; Starkey, Brothers and Co.; Starkey, Janion and Co.; John N. Stearns and Co.; Robert Edwards Carter Stearns; Daniel N. Stephens (Captain of the 'Harkaway'); J. Robertson Stewart; John Story; W.D. Stroud; Henry P. Sturgis; James Sturgis (of H.P. Sturgis and Co.); Robert Shaw Sturgis; E.A. Sürvenkrop; E.J. Sweeny.

Tait and Co.; Talbot, Olyphant and Co.; Nicanor Tejerina; J.N. Thain; D. Thompson; J. Spencer Thompson; Jacob Thompson; H.K. and F.B. Thurber and Co.; George Samuel Thunder R.N. (Chief Engineer, H.M.S. 'Devastation'); E.W. Tiers and Co.; W.H. Tillinghast; J. Tomlinson (Captain of the 'Elmstone); D. Torrance; F.de la Torre, Jecker and Co.; Townsend Clinch and Dike; John Tyler.

William Underwood; F.G. Urie.

Valdeavellano and Co.; Vancouver Coal Mining and Land Co. Ltd; C. de Varigny; Edward Vischer.

Wahee, Smith and Co.; Alesandro Walker; James D. Walker (of Falkner Bell & Co.); William T. Wallace; W.P. Walley; Henry V. Ward; Samuel Gray Ward; Thomas W. Ward (Agent, Baring Bros. & Co.); R.H. Waterman; Edward Watmore; Thomas Weeding; Weld & Minot; George Frederick Weller (Augustine Heard & Co.); William A. Wellman; L. Westergaard; George Lee Wharton (Wilson Rowe & Co.); Whedber & Dickinson; R. Whipple (Murphy Grant & Co.); J.H. White (J.M. Bradstreet & Son, San Francisco); John C. White; S.V. White; T. Whitridge & Co.; Edward Whittall; James Whittall; Ozi William Whitaker; Benjamin Chew Wilcocks; H. Wiles (Russell & Co.); John E. Wiles; Charles Wilkins & Co.; Willets & Co.; C.A. Williams (Agent, American Guano Co., Honolulu); C.D. Williams; Richard C. Williams; Robert B. Williams Jnr (Williams & Hall); Williams & Hall; S.H. Williams & Co.; S. Williamson; Williamson, Balfour & Co.; Wilmerdings & Mount; Wilson, Rowe & Co.; Andrew Wind; Albert Wing, Son & Co.; Gabriel Winter; James Woolworth; Charles Wright R.N. (Chief Engineer, H.M.S. 'Hecate'); Robert Crichton Wyllie.

R. Yeoward; E.T. Young; James T. Young; Youngs Smith & Co.; R. Yriarte; Gabriel de Yruretagoyena (G. Goyena).