There are 13,160 principal letters and 31 supplementary letters. The correspondents include the following names:

Ponsonby Adair; Adam, Skinner & Co.; Peter Adams; Aga Abdool Khaluck Cazarany (also Abdool Khalie Cazarani and Hajee Adbul Khaluck Cazarany); Aga Ali Kashanee (Hajee Ali Cashanee); Aga Mahmed Cazroony (Mahmed Cazroony); Aga Mohamed Hajee Abdul Russool Cazarani; J.C. Aguiar; Rufina Angelica C. Aguiar; Alexander Mackintosh & Co.; James Allan (Magniac & Co.); James Allan (Secretary of P. &.O., London); William Allen (Captain of the 'Ann'); Mrs Alleyn (of Macao); Amachand Bidruchand; Amerchund Khimchund (Amerchund Khemchund); Amerchund Khimchund & Co. (also Amerchund Khemchund & Co. and Ammerchund Kimchund & Co.); A. Anderson & Co.; Annuntram Sewpursad (Anuntram Sewpursad); Anootram Rampasad (also Hunnutram Rampursad and Oonutram Rumpursad); Annuntram Arjoondass (Anuntram Arjundass); Arbuthnot & Co.; Ardaseer Bysurjee; Ardaseer Cursetjee Furdoonjee; Ardaseer Hormasjee; Ardaseer Jemsetjee; Ardaseer Rustomjee & Co. (Ardassir Rustomjee & Co.); Arjoondass Sooruzmull (also Arjundass Soorajmull or Soorzamull); George Elliott Ashburner; H.W. Atkinson; Hugh Wylie Auld (Captain of S.S. 'Melbourne' and S.S. 'Glenlyon'); Awajee Purshotum (Awajee Purshotun).

Bagmull Gurtmull; Bagmul Jetmul; Horace W. Barker; J. Baker (Captain of S.S. 'American'); R.B. Baker (Captain of the 'Earl of Balcarres' and 'Singapore'); Barjorjee Rustomjee; Bartolomeu Barretto; Thomas William Barrow; A.F. Bartlett; Edward Bates & Co.; John Andrew Baumbach; John Baxter (Captain of the 'Mor'); Captain H.P. Baylis; T.G. Beaumont; Becherdass Ambaidass; J. Beckwith; Beckwith & Co.; Beegnath Buchraj (also Baiznath Butchraz and Biznath Buchraz); Robert Bell; Bhanabhoy Anopram; Bhanidut Basharsurlall (Bhaneydut Basharsurlall); Bhickajee Merjee & Co.; Bhimjee Chuttoorbhoy; Bhimjee Shamjee & Co.; Bhoychund Jumookram; Bhugvandass Pragjee; Bhugwan Nanjee (Bhugvan Nanjee); Bhuichund Vurdhman; Charles Binder; Birdeechund Premsook; Adam Blacklock (Captain of the 'Lady Agnes Duff' and 'Macduff'); F. Blackmore; Joseph Blyth (of the 'Cumbrian'); H.F. Boaden; John E. Bodger; Bomanjee & Ardaseer Hormasjee (also B. & A. Hormarjee, B. & A. Hormasjee, and Bomanjee Hormarjee and Ardaseer Hormarjee); Bomanjee & Cursetjee Eranee; Bomanjee Hormasjee; Bomanjee Nesserwanjee Mowravalaz; 'Bombay Courier'; 'Bombay Gazette'; Boognath Jagannath (Boognath Jugnath); John Borradaile; James Boucaut (of the 'Bon Manoel'); F.S. Boulton; Alexander Bowers (Captain of the 'Lauderdale'); John Bowman; John Charles Bowring; Julius R. Boyd; Thomas Brady (Captain of the 'Regina'); J. Brown & Co.; J.G. Bruce; Budreechund Premsook; Budreedass Shree Keson; Bukhtavermul Gadodeeah; Buldevdass Pursaram; John Burd (Captain of the 'Norden' and 'Syden'); Burjorjee Framjee; Burjorjee Furdoonjee; David Laing Burn (of the 'Edinburgh'); Captain James Burnett; By Geilie (widow of Herjee Burjorjee); Byculla Club; Byramul Ragonath (also Baroomull or Byroomul Raganath, Ragunath and Roognath).

Callianjee Madowjee (Calhanjee or Cullianjee Madonjee); Callianjee Petamber (Calhanjee Petamber); Calliandass Joetadass (Culliandass Joetadass); Callianjee Canjee; Callianjee Gurddonjee; Callianjee, Mowjee & Co.; R.S. Campbell; Canuckmull Javeremull; Cassibhoy Bhoydass; Cassimbhoy Nathabhoy; Cassimbhoy Nathabhoy & Co. (also Casseembhoy Nathabhoy & Co. and Cassumbhoy Nathabhoy & Co.); José Maria de Castro; Henry Cayley; A.B. Chalmers; Chartered Mercantile Bank of India, London & China; Cheneeram Jesruz (also Chaneram Jaisraz and Chuneeram Jesraj); Chensook Moollankund; Chotabhoy Motichund (also Chotabhoy Moteechund and Chotabhaee Moteechund Shett); J.W. Christie; Alexander Chrystie; Chubildass Vullubdass; Chugunbhoy Munsookbhoy; Chutterbhoy Ederjee; F.P. Cockerill; William Colclough; C.J. Cole; G. Colquhoun Jnr; Colunud Sardarmull; Colvin, Ainslie, Cowie & Co.; Colvin & Co.; C.S. Compton & Co.; John Connor; James Patfield Cook (partner, Thomas Hunt & Co.); Coowerjee Damjee; Daniel Cormack; Cowasjee Jehangir (also (Sir) Cowasji Jehangeer Readymoney); J. &. H. Cowie; Thomas Stock Cowie; Joseph Webb Cragg; Adam Howden Crawford; James Henry Crawford; Robert Wigram Crawford; Thomas Crawford; Walter Crawford (Captain of the 'Unrivalled'); Thomas Crawford & Co.; Crawford, Colvin & Co.; Walter E. Crean; W.T. Crockett; J.J.F. Cruickshank; John Cruickshank (Captain of H.C.S. 'Farquharson'); Currimbhoy Ebrahim; Cursetjee Ardaseer; Cursetjee Cowasjee; Cursetjee & Jehangir Ardaseer (Cursetjee & Jehanger Ardaseer); Cursetjee Framjee; Cursetjee Furdoonjee (Cursetjee Furdonjee); Cursetjee Muncherjee; Cursetjee Furdoonjee & Co. (Cursetjee Furdonjee & Co.); Curson Nanjee; Cutchordass Calooram; Cutler & Co.; Cutler, Palmer & Co.

Dadabhoy Cowasjee's Sons; Dadabhoy Pestonjee; Dadabhoy Pestonjee of Surat; Dadabhoy & Maneckjee Pestonjee; Dadabhoy Pestonjee Wadya; Dadabhoy Rustomjee Patell; Daidraz Gungarum; A[ ] Cursetjee Dady; Alexander Grant Dallas; Edward M. Daniell; W. Darby (Captain of the 'Mary Ann'); Davedass Hurjeevundass; R. Davies; Eugene De Larche; Dennanath Curnedan; Thomas Dent; Dent & Co.; João de Deos de Castro (J. Castro); James Denis De Vitre; Matthew Theodosius Denis De Vitre; Roger D'Faria (Roger de Faria); Roger D'Faria & Co. (Roger de Faria & Co.); Dhackjee Dadajee; Dharamdass Framjee; Dharamdass Jagannath (also Dhurmadass Jagonnath/Jagonnatt); Dhunjeebhoy Byramjee; Dhunjeebhoy Framjee; Dhunraj Rampurtab; Dhunroopmull Joowareemull; Dhurrumsey Poonjabhoy (Dhrumsey Poonjabhoy); Dhurumsey Luckmidass; S.S. Dickinson; Dinshaw Dadabhoy Gandy; Dinshaw Sorabjee; Dinshawjee Jamsetjee Furdoonjee; Doosabhoy Merwanjee & Co. (Doosabhoy Mervanjee & Co.); Dorabjee Pestonjee; Dorabjee Tamooljee; Bazett Doveton; P.M. D'Silva; Dullubdass Triboovundass; Amelia A. Dumayne; William Durant (Captain of the 'Good Success'); Dayaram Cursondass (Dyaram Cursondoss).

Thomas & William Earle & Co.; Eduljee Framjee; Eduljee Framjee & Co.; Eduljee Framjee Sons & Co.; Eduljee Nesserwanjee Colabawalla; E.E. Elliot; F.M. Ellis; G.D. Emden; Henry Collins Endicott; William Escombe; Charles S. Evans (Captain of the 'Mermaid'); Ewart, Latham & Co.

Fairlie, Bonham & Co.; James Farish; Andrew Farquharson; Henry Fawcett; Christopher Fearon; Ferguson, Turner & Co.; Ferguson, Turner, Graham & Co.; Fergusson & Co.; M.S. Fernandes; Thomas Ferrar; William Inglis Ferrar; J. Ainsworth Fielding; Alexander Struthers Finlay; Finlay, Scott & Co.; D. Finlayson; E.M. Fogo; George Forbes; Mansfield Forbes; Forbes & Co.; Charles Forbes & Co.; Forbes, Forbes & Co.; Henry Forman; Framjee Cowasjee; Framjee Dhunjeebhoy Brothers & Co.; Framjee Pestonjee; Framjee Ruttonjee; Henry Fraser (Captain of the 'Good Success'); Simon Fraser (Assay Master, Bombay); John Griffith Frith; Frith & Co.; Frith, Bomanjee & Co.; Fukeerchund Bhanidut (also Fakeerchund or Fakurchund Bhanidass, Bhanidutt or Bhowanidut); W.L. Fulcher; Furdoonjee Hormasjee (Furdoonjee Hormuzjee); Furdoonjee Limjee (also Fardunji or Furdonjee Limji); Furdoonjee Sorabjee (Furdonjee Sorabjee); Futtachund Dwarkadass.

William Gallagher; Gannesadass Boolakedass (Gunneshdas Boolakhidas); Gannesdass Thakoordass; W. Gardner; Getroop Oudaychund; Ghellabhoy Moolchund (Gheellabhoy Moolchund); Gheerdharilall Futtachund (Gheerdharilall Futtaychund); Ghelabhoy Howjee; Ghellah Bhuggah; Ghirthur Manchund (also Geerder Manchund, Geertherdass Manchand and Gertherdass Manchand); Goorsamull Maneckram (Ghoorsamull Manockram); Duncan Gibb & Co.; J.F. Gill; Henry Harington Glass; Gobhaychund Echachund; Goculbhoy Futtachund (Goculbhai Futtachand); Goculdass Lelladher; Golabchund Purshotumdass (also Golabchund Purshotamdas, Purshotundass or Purshotundoss); Charles N. Goodwin; Richard T. Goodwin; Goolabroy Koonylasll (Golabroy Koonjlall); Gooljee Shanghavee; Goolraj Jagannath (Goolraj Jugganath); Goorsamull Annuntram Sewpursand (Ghossamul Annuntram Sewpursand); Goorsamull Mareckchund; Goorsamull Ramchunder; Gopaldoss Nagurdoss Modery; Gopalldass Toolseedass Mody (Gopalldass Tulseydass Mody); John Gordon (Bombay Civil Service; Postmaster General, Bombay); Gossain Ruttigur Ramgur; Goverdhundass Lalldass; Goverdhundass Lalldass & Co.; Goverdhunjee Maharaj; Goverdun Luckmidass (Goverdun Luckmedoss); Govindram Jaigopaldass (Govindram Jeygopaldass); Govindram Mathooradas; Govindram Sallegram; Govindram Savoyram (Govindram Suwairam); William & Alexander Graham & Co.; Alexander Grant (Captain of the 'Jamesina', 'Lord Lowther', 'Castle Huntly' and 'Hercules'); James Gray (Magniac & Co., Canton); H.J. Greene (Captain of the 'John Munro'); Grey & Co.; William S. Grey; John P. Griffith (of the 'Ann'); Grindlay Groom & Co.; Gumsandass Maneckram; Gunesh Venazek (Gunnesh Venazek); Guneshlall Sobhagmull; Gunnessdass Kestnajee (also Gunneshdoss or Gunessdoss Kissnajee); Gunnessdass Nursingdass (Gunnesdass/Gunnessdoss Nurseydass/Nurseydoss); Gunshamdass Bhugwandass (Gansomdass Bhagvandass); S. Gwyther (Captain of the 'City of Kandy').

E. Hadley; H.P. Hadow; James Remington Hadow; Hujarimul Ramdass (Hajareemull Ramdass); Hajee Allaneckia Hajee Essack; Hajee Hassum Nimajee; Hajee Mahomed Hoosain bin Hajee Mohamed Alli Suffur; Hajee Mohamed Esmail Kermany; Hajee Zamal Abadeen Shirazi; Robert North Collie Hamilton; Rowland Hamilton; R. Hannay; Henry L. Hart (Captain of the 'Stornaway'); Thomas Child Hayllar (barrister); Augustine Heard & Co.; Thomas Hector (Captain of the 'Lady Hayes'); Heerachund Bidreechund; Heerachund Manockchund; Heerjee Jehangir (also Hirjee Jehangeer or Jehanjeer); Hemutram Luckmeram; Thomas Wingate Henderson; Heeralal Ramgopal; Harry Hibbert; James B. Higginson; Himmutram Mayaram; [ ] Hine (Captain); Mrs J.(?) Hine; John Hine (Captain of the 'Earl of Balcarres'); Hine & Cragg; Hockumchund Luckmichund (Hockumchund Lukmichund); Hockumchund Luckmidass (Hockumchund Lukhmidass); Archibald Hogg; Homasjee Cursetjee Dady (Homejee Cursetjee Dady); Hongkong & Shanghai Banking Corporation; Hoocumchund Megram (also Hookumchund Megraj and Okmichund Megraz); Hookumchund Sewnaram; George Horback; Hormasjee Dunjee (Hormarjee Dhunjee); N.A. Hormasjee (N.A. Hormarjee); Hormasjee Bhicajee; Hormasjee Bhicajee & Co. (also Hormagy Becagy & Co. and Hormajee Bhicajee Pattle); Hormasjee Cursetjee; Hormasjee Jamsetjee Biliwalla (Hormasjee Jumsetjee Biliwalla); Hormasjee Pestonjee Mountwalla (Hormusjee Pestonjee Mountwalla); Hormasjee Dorabjee (Hormazjee Dorabjee); Hormasjee Framjee Matta (also Hormajee or Hormuzjee Framjee Matta); Hujarimul Nursingdass (also Hajareemul, Hajarimull or Hazarimull Nurseydass, Nurseydoss, Nursingdass or Nursingdoss); Hujarimul Sirdarmull (also Harjarimull/Hazarimull Sardarmull, Surdarmul or Surdarmull); Hunnuntram Hurdewdass (Hanootram Hurdewdass); Hurdew Cassiram; Hurjee Dewjee Tucker; Hurjoondass Sooruzmull; Hurrilall Mohunlall; Hurry Nanjee; F. Hutchinson; Huttasung Kesrising (also Huttasung Kesreesung, Kesresung, Kessreesung or Kessresung); Huttasung Kesrising & Co. (also Huttasung Kesreesung, Kesresung, Kessreesung or Kessresung & Co); Hymutram Mayaram; William Hynde & Co.

Elijah Impey (Surgeon-Major, Bombay Army); Archibald Inglis; Inglis, Forbes & Co.

Jadowjee Chubeelchund; Jafferbhoy Golan Husson; Jagannath Ramjus (also Jaganath/Jugonnath Ramjus); Jagannath Jetroop (Jagonnath Jetroop); Jagannath Sunnaram (Jagonnath Sunnaram); Jaichand Sobhagchand; Jaichund Lallchund; Jairazbhoy Peerbhoy; Jaiseeram Kessunram (also Jaisingram Kissonram, Jaseeram Kissonram, Jeseeram Kissenram and Jeyseeram Kissonram); Jaiseeram Kissonram & Co. (Jaseeram Kissonram & Co.); Jaisingbhoy Huttasing; Jaisingbhoy Magonbhoy; Jaithabhoy Bheychund; Jaluckchund Dharsey; J. Jamieson (for H.F. Boaden); William Jamieson (Captain of the 'William Stewart', 'Lord of the Isles' and 'Guinevere'); Jamsetjee Bhikhajee; Jamsetjee Furdoonjee; Sir Jamsetjee Jejeebhoy, 1st Baronet; Sir Jamsetjee Jejeebhoy (Cursetjee Jamsetjee), 2nd Baronet; Sir Jamsetjee Jejeebhoy (Maneckjee/Manockjee Cursetjee), 3rd Baronet; Jamsetjee Jejeebhoy & Co.; (Sir) Jamsetjee Jejeebhoy Sons & Co.; [ ] Jardine; Andrew Jardine; David Jardine (partner, Jardine, Matheson & Co.); David Jardine (founder of Jardine, Skinner & Co.); Joseph Jardine; William Jardine; Jaseeram Sawloll (Jaiseeram Shewloll); Javarymul Dulsookroy (also Johareemull Dulsookhroy, Joowaremul Dulsookroy and Jowarymull Dulsookroy); Jaigopalldass Purshotumdass (also Jaygopalldass or Jeygopalldass Purshotundass); Jaigovind Tarrachund (Jaygovind Tarachund); Jeecumdass Megjee; William Jeffreson (Surgeon, H.C.S. 'Thomas Coutts'); Jehngeer Cursetjee; G. Jenkins; Jerbai (Jeerbai) (widow of Jamsetjee Cursetjee); Jewraz Balloo; Jewraz Cooverjee; Jewrax Dongursy; Jaigopalldass Purshotumdass; W. Johns (Managing Owner & Superintendent of Edward Bates' ships in India); George Greig Johnston; I.S. Johnson; Alexander L. Johnston & Co.; Andrew Johnstone; Jokheram Jaisraz; John Keith Jolly; [ ] Jones (Captain of the barque 'Betsey'); Edward William Hay Jones (of the 'Scaleby Castle'); H.W. Jones (Chartered Mercantile Bank); John Jones (Captain of the 'Veloz'); Jooravurmul Seewlall; Matthew [?] Jorden; Jovareemull Ramjeedass (Joohareemull Ramjeedass); Jagannath Sungunia (Juddonnath Sunganya); Jagannath Huryram (Juggonnath Huryram); Jagannath Sunkersett (Jugonnath Sunkersett); Jugroopdas Sillokchund; Jumnadass Balkishundass (Jamnadass Balkissondass); Jumnadass Runserdass (Jamnadass Runshordass).

Kangar Sungjee; Karrumchund Kesrising (also Keremchund or Kurrumchund Kesresing or Kessresing); Karrumchund Meethachund (Currumchund Meethachund); Karrumchund Premchund Amdabadey (also Curamchund Premchund Amdavady, Currumchund Premchund Ahmedabady and Kurrumchund Premchund Amdabadey); Karrumchund Premchund & Co.; Karsandas Madhavadas; Kaseedas Bhaeedas; Kavulnan Hamersing; Kaysewram Lallchund; Kazee Goolam Hoosine Mahry (K.G. Mahry Hoosine); Keerpadut Ramdut; Keikhusroo Sorabjee; Keir, Dundas & Co.; [ ] Kellock (Captain; Superintendent, P. & O.); Kemjee Aribay; Kempt & Co.; Kesrising Dongerseedass (also Kesreesing or Kessreesing Dongerseedass, Dongerseydass or Doongerseydass); Kesrising Foolchund (also Kesreesing, Kesreesung, Kesresung, Kessreesing or Kessreesung Foolchund); Kesrising Khoosalchund (also Kesresing Khoosalchund or K. Khooshalchund); Kesrising Sumuthroy (also Kessreesing Simmuthroy, Simmuthry or Sumuthroy); Kesrychund Foolchund; Kessowjee Dharumsey; Kessowram Balmuccond; Kessowram Lallchund; Kesrising Kirparam (also Kessreesing or Kessrising Kirparam); William Keswick; Khetsadass Anoopchund; Khetseydass Hurmookroy; Khetseydass Jookeram; Khimchund Jumnadass (also Kemchand, Khamchund, Khemchund or Khimchand Jamnadass, Jamnadoss, Jumnadas or Jumnadoss); Khimchund Motichund (Khemchund Motichund); George S. King & Co.; King, King & Co.; Khoosalchund Tajram; Khoosalchund Vutchraj (also Cassulchund, Khooshalchund or Kussulchund Vusraz or Vutchraz); Khutow Khimjee; Karrumchund Kesrising (Kurrumchund Kessresing).

Lada Bhanjee; James Laird (of the 'Chusan'); Lalbho Golabchund (Lalbho Golalchund); Lallchund Golabroy; Lallchund Lallchund Golabchund (also Lalbhoy, Lallchund or Lalchund Goolabchund or Goolalchund); Lallshunken Bhoorabhoy; Robert Glasspoole Lancaster (of Ferguson, Turner & Co. and H.C.S. 'Buckinghamshire'); Lanjee Bhenajee Son & Co.; John Richardson Latimer; Lieutenant Colonel Samuel Crozier Law; Lawrence & Co.; Henry W.G. Lawson; Leckie & Co.; John Leckie & Co.; Lecot & Co.; W.C. Lemon (Captain of the 'Scaleby Castle'); Francis Frederick Lidderdale; Limjee Cowasjee; Limjee Maneckjee (Limjee Monackjee); Lindsay & Co.; W. Linnington; Anders Ljungstedt (Andrew Ljungstedt); J.H. Lobel; C.C. Lucas; Luckmidass Bhicunchund (also Luckmedass, Luckmondass, Luckmundass, Luxamondass or Luxumondass Bhicanchund, Bhiccunchund, Bhiccunchund or Bhicumchund); Luckmidass Kurneedan (Luckmeedass Kurneedan); Luckmidass Khremjee & Co.; Luckmidass Bhicundass (also Luckmundass Bheecundass or Bhicumdass); Luckmidass Seevdass (Luckmundass Seevdass, Sewdass or Sewdoss); Luke & Smith; Lulloobhoy Purbhoodass (Lulloobhoy Purbhudass); Lulloobhoy Panachund; George Lungley (of the 'Lady Hayes'); Robert Lungley; Luxamon Sadasawjee & Co.; Luxamon Sadasewjee; John Lyall; John Lyall Jnr; Lyall, Matheson & Co.; James Lyon; Lyon Brothers & Co.

James Macandrew; N. McCulloch; Alexander John McFarlane (Captain of the 'Sulimany' and 'Amazon'); Macfarlane & Peniston; S. Macfayden; Alexander McHinch; Josiah McGregor (of Bombay); R. McGregor; Edmond McGregor & Co.; Macindoe, Rogers & Co.; (Sir) William Mackenzie (of the 'Governor Findlay'); Charles Mackintosh (North China Insurance Co.); Mackintosh & Co.; Alexander Campbell Maclean (partner, Jardine, Matheson & Co.); Crawford McLeod; Farquhar Macqueen (Captain, 'Fort William'); John Macvicar; MacVicar, Burn & Co.; Frederick Madan (Captain, H.C.S. 'Berwickshire'); Maddonjee, Nanjee & Co.; [ ] Magniac; Charles Magniac (brother of Hollingworth and Daniel); Daniel Snaith Magniac; Herbert St Leger Magniac; Hollingworth Magniac; Magniac, Jardine & Co.; Mahanund Ragonath (Mahomed Roognath); Mahanundram Ramjus; Mahomed Ally Ebrahimjee; Mahomed Syed bin Mahomed Husson Rogay; J.W. Mair; Hugo B. Major; Mrs M.F. Major; James Malcolmson; Manackchund Kutchra; Maneckjee Nowrojee Wadjee (Manackjee Nowrojee Wadjee); Maneckjee Rustomjee (Manackjee Rustomjee); Manchachund Jaising; Maneckchund Cutchra; Maneckram Choonerlall; Manockchund Hurruckchund; Manuckchund Harruckchund (Maneckchund Huruckchund); Manuckchund Heerachund; D. Marshall; Marwadee Mohunram; [ ] Matheson; Alexander Matheson; Donald Matheson; (Nicholas) James Sutherland Matheson (also 'Santiago Thomasen', pseudonym); Merwanjee Jejeebhoy (Meerwanjee Jejeebhoy); Megraj Huttasing (Megraj Huttaysing); Megraj Jagannath (also Magraj Jaganath/Jugunath); Paul Melitus; Alexander Melville (Captain of the 'Hebrides'); George Melville; F. Mendes; John Stephen Mandes; Merwanjee Maneckjee (Mervanjee Moneckjee); Merwanjee & Sapoorjee & Co. (Mervanjee & Sapoorjee & Co.); Merwanjee Dadabhoy Pestonjee (Mervanjee Dadabhoy Pestonjee); Merwanjee Framjee (Mervanjee Framjee); Merwanjee Hormasjee (also Marvanjee or Mervanjee Hormajee or Hormojee); Merwanjee Nowrojee (Mervanjee Nowrojee); Merwanjee Dadabhoy (M. Dadabhoy; of Canton); Merwanjee Jejeebhoy; Merwanjee S. Bantherjee; Robert Methven (Captain of the 'Manilla'); Mhadowdoss Ransoredoss; J.R. Middleton; Migjee Abachund; Lieutenant Colonel Edward Every Miller; John Miller (Captain of S.S. 'West Indian'); Mirza Mahomed Hoosein; C.E. Mitchell & Co.; B.R. Mody; Mohamed Ally Rogay; Mohamed Ebrahim Guttay; Mohammed Sawdeg Ispahany; A.S. Molison (Captain of the 'Lancashire Witch'); Maneckjee Limjee & Co. (Monackjee Limjee & Co.); Maneckjee Limjee, Son & Co. (Monackjee Limjee, Son & Co.); Monguldass Royhidass; Moolchund Purshotumdass (also Moolchund Purshotundass or Pursotumdass); Moosajee Khanjee; Moossajee Khanbhoy; Captain More (of the 'Earl of Clare'); William Morgan (Captain of the 'Pascoa' and 'General Wood'); Moroba Luxamonjee & Co.; John Morris (Editor of the 'Bombay Gazette'); Motichund Cullianchund (Moteechund Cullianchund); Moteeram Mayaram (also Motiram Mayaram and Motteeram Mayaram); Motichund Hemchund; Motichund Amerchund (Mottichund Amichund); Motichund Maluckchund (also Mottichund Mullochchund or Mullockchund); Motichund Ragonathdass (also Mottichund Ragonathdass, Ragonathdoss, Ragoonathdass, Ragoonathdoss and Roognathdoss); Muganchand Shunkulchand; Mugneeram Chandoormull; Mugneeram Ramsook; Munchachund Jaising; Munchachund Jelokchund; Munchasang Jeysang; Muncherjee Furdoonjee & Co. (Muncherjee Furdonjee & Co.); Mungledass Rahiedass; Munsookbhoy Vuccutchund; R.S. Murphy; Reginald Murray (Agent, Chartered Mercantile Bank of India, London & China); Myaram Bhagwandass.

Nagindass Hemchund; Nagurdass Hirjee Mody; Alexander Nairne; Namundram Girohareloll; Nanabhoy Abdool Currim; Nanchund Ladha (Manchund Ladah); Nanjee Jaicoran (Nanjee Jacoran); Nanjee Purmanund; Nanjee Sescarn; Narayam Gunash; R.B. Nariman; Narrajee Bhimjee (Nurayenjee Bhimjee); Nartsydas Mahadall (also Nensey Mahadayal and Netseydass Mahadiall); Nasservanjee Pestonjee & Co.; Nathoobhoy Doolubram; Nehalchund Geruldoss; James Neish (Captain of the 'Fort William'); Nensookh Mooltunchund (Nansook Mooltanchund); Nesservanjee Denshawjee Soyer; Nesserwanjee Dadabhoy Wadya; Nesserwanjee Framjee Gheesta; Nesserwanjee Framjee Gheesta & Co.; William Newnham; William Nicol & Co.; Matthew Noall (Captain of the 'Saint Ja'); G.E. Noble; Nopchund Gunnessdass; Charles Norton & Co.; Benjamin Noton; Nowrojee Kormasjee Dorakur; J. & M. Nowrojee; Nowrosjee Dorabjee (N. Dorabjee); Charles Noyes (Supercargo, barque 'Betsey'); Nuggendass Premchund; Nundrem Rampuatall; Nursey Girdher; Nursey, Kessowjee & Co. (N. Kessowjee & Co.); Nuvutrah Ramrutton.

Captain Onslow (of the 'Thomas Coutts'); Oojumchund Malljee; John Ord (Captain of the 'Margaret'); Eugenio de Otadui & Co.

Panachund Saropchund; Panachund Tarrachund (Panachund Tarachund); Pandoorang Dalvie; F.W. Parker (Superintendent, P. & O.); Henry Meredith Parker (Secretary, Board of Customs, Salt and Opium, Bengal); Parpeeah Purdhan; Cursetjee Merwanjee Patell (C. Mervanjee Patell); James Pearson (of the 'Lady of the Lake'); Pemabhoy Hemchund; Peninsular & Oriental Steam Navigation Co.; Alexander Perceval; Pestonjee Byraj; Pestonjee Cursetjee Camah; Pestonjee Cursetjee Modee; James Petrie; J.R. Pidding (Captain, H.C.S. 'Thames'); Pierson & Chapman; Pimebhoy Hemchund; Major Alfred George Plomer; G. Pollexfen; John James Pollexfen; William Poynton (Captain of the 'Good Success'); Pranjeevandass Anopdass; Pranjeevundass Pramvullunbdass; Pranvullunbdass Pranjeevandass; Premchund Lulloobhoy; Premchund Nuvulchund; Prenjewan Calla Moody (Mody); George Pugh; Pumabhoy Humabhoy; Purbhoodass Jugjeevandass (also Purbhoodoss, Purboodass or Purboodoss Jugjeevandoss or Jugjeevundoss); Purdhan Bhugga (Purtham Baga); Purmanund Muncherjee; Purmanund Thaver (Permanund Thawver); Purmanundass Girdhundass; Purmanundoss Nagurdoss; Purshotumdass Ballakidass (Purshotumdass Balakeedass); Purshotumdass Heerachund (Purshotundass Heerachund); James Purves; John Purvis; John Purvis & Son.

Ragonathdass Ramlall (also Raghunathdass or Ragoonathdoss Ramloll); Rajaram Punamchund; James Ralph; Rambux Ramchunder; Ramchund Ruttonchund; Ramdass Heerachund; Ramdilass Jokiram (Rambelas Jokeeram); Ramjedass Cunyaloll (Ramjeedass Kanyaloll); Ramjeedass Calooram; Ramlall Moolchund (Ramloll Moolchund); Rampurtab Callooram; Ramrutton Rambugghutt; J.F. Ranken; Ranken & Saunders; W.P. Ranney; Edward Read; Read & Johnston; John Rae Reid; G. Reifferscherd; Remedios & Co.; Remedios Brothers & Co.; George K. Remington; Remington & Co.; Remington, Crawford & Co.; Remington, Hore & Langley; Reginald Frederick Remington; Rennie Scovell & Co.; Richards & Harrison; T.R. Richmond; Thomas Riddoch; James Ritchie (of H.C.S. 'Thomas Coutts' and Giles, Ritchie & Co.); Ritchie, Finlay & Co.; Ritchie, Steuart & Co.; Alexander Robertson; Graham Moore Robertson (of Jardine, Skinner & Co.); John Robertson (Captain of the 'Stornaway' and 'Cairngorm'); Henry Rogers; Rogers & Co.; H. Rogers & Co.; Rooduram Bajooram; Roodooram Dhujooram (Rodooram Dhukooram); Ragonath Jagannath (also Ragoonath or Roognath Jagoonath or Juggnath); George Roope (Captain of the 'General Wood', 'Bomanjee Hormasjee' and 'Vixen'); Roopjee Dwarkadass (Roopjee Duarkadass); Joshua William Rose; Ragonath Rain Chandra (Rugonnath Rain Chandra); Ragonath Aontrar (Rugoonath Aontrar); Runchordass Joetadass; Runchordass Purbhoodass (Runchordoss Purbhoodass); Runsordoss Rungeldoss; Russell & Co.; Rustamjee Bhikhajee & Son; D. & M. Rustomjee & Co.; Rustomjee Jamsetjee Jejeebhoy; Rustomjee Jamsetjee Jejeebhoy & Co.; Rustomjee Muncherjee; Rustomjee Ruttonjee Bottlewalla; Ruttonjee Dadabhoy Coloh; Ruttonjee Dhursy; Ruttonjee Eduljee; Ruttonjee Jamsetjee Furdoonjee Paruck; Ruttonjee Nasserwanjee Patelloonwalla; Ruttonjee, Framjee, Vacha & Co.; Charles Ryder; John M. Ryrie (Captain of the 'Flying Spur' and 'Cairngorm').

Saboodeen Guttay; Sadaram Harmooked; Sajeram Rathakishan (Shejram Radhakissan); Sakulchund Kevulchund; Sapoorjee Pestonjee (Shapoorjee Pestonjee); David Sassoon; David Sassoon & Co.; Savocklol Virzlol; Archibald C. Scott; Charles Scott (Catain of the 'Duchess of Northumberland'); Edward Scott (Captain of the 'Sir Charles Napier'); John L. Scott; Scott, Bell & Co.; Seereeram Dolutram; Seetaram Joogulkisson; Sewjeeram Hurgovund (Sowjeeram Hurgovind); Sewjeeram Hurgovundroy (Sojeeram Hurgovindroy); Sewnarain Amerchund (Sewnarayen Amerchund); Sewnath Ramnath; Shaijuram Hurgowund; Shaik Hussam Badroodin; W. & A. Shand (of Glasgow); Sheereeram Dowlutram (Shreeram Dowlutram); James Shepherd (Captain of the H.C.S. 'Lady Melville'); Shewlall Motteelall (also Sewlall Motteelall and Sewloll Mottyloll); Thomas Shipton; Shotton & Co.; Shotton, Malcolm & Co.; Shree Crustna Luxamonjee; Januario Agostinho da Silva; James Sindry; Charles Binny Skinner; John Skinner (of Jardine, Skinner & Co., but died soon after the firm began); Robert Slack; W. Smith (of the 'Helen' and 'Soobron'); Sobaram Virzlollshaw (also Sobaram Virzlolldass); Sobhagchund Megraz; Sobhoychund Echachund; Soonderdass Hurrycursondass; Soonderjee Hurrycurson; Soonderjee Nanjee & Co.; Soonderjee Pragjee; Soorutram Govindram; Soorutram Roybhan (also Sorutram Roybhun and Surrutrum Ruybhan); Sorabjee Hormasjee; Sorabjee Jamsetjee; Sorabjee Maneckjee (Sorabjee Manackjee); Sorabjee Pestonjee; A. De Souza (of Damaun); James Spence (Captain of the 'Queen Margaret'); Francis A. Spencer; Richard Spooner; J. Sprague; Captain Staats (of the 'Teresa'); Frederick Stanford; W.D. Stanley; G. Steel; W.G.M. Stent; D.T. Stewart; Gilbert Macleod Stewart; J.W. Stewart; Patrick Stewart; Alexander Stirling; Dr R. Strange; Suddaram Hurmookroy (Sadaram Hurmookroy); Sumbheermull Sobhagmull (Soomaremull Shobagmull; Sumruthroy Khetseydass; Sumuthroy Bhanidut (also Sumrutroy or Suverutrai Bhanedut, Bhanidass, Bhowanidut or Bhowanidut); Sumuthroy Daveecurrund (Sumrutroy Daveecurrund); Sunderdass Hurricursondass.

Tajepall Nursingdass; Tarrachund Gunsamdass (also Tara Chaund, Tarachand or Tarachund Ghunessamdass, Ghunnessham Doss or Gunessamdass); Tarrachund Motichund (also Tarachund or Tarrichund Mootichund); Tarrachund Purmanund (Tarachund Permanund); Tarrachund Ramchunder (Tarachund Ramchunder); Tarrachund Seetaram (also Tarachand or Tarachund Settaram or Sitaram); Tarrachund Tajpoll (Tarachund Tajpall); Robert Taylor & Co.; John Thacker; Thakoredass Kessendass; Robert Thom; Lewis Thomas (Captain of the 'Anonyma', 'Charlotte' and 'Sovereign of the Seas'); Frederick Thorndike; P. Tonks (of the 'Lord Castlereagh'); Toogunram Sewnarain (also Toogneeram, Toogoonram or Tugniram Sewnarahan or Sewnarayn); Toolseedass Mathooradass (also Toolseydass, Tulsedass or Tulseydass Muthooradass); Toolseedass Mathooradass, Sons & Co. (Toolseydass Muthooradass, Sons & Co.); Edward Hume Townsend (Secretary to Government, Bombay); John Treacher; Treacher & Co.; Treacher & Co. Ltd; Tricumdass Madondass; William Barrington Tristram; Henry Tudor (of the 'Sir Charles Malcolm'); Tullackchand Dharsee Sons & Co.; Tullychand Dwarkadass; Toolseedass Nursingdass (also Toolseydass or Tulsedass Nurseydass); Toolseedass Maneckjee & Co. (Tulseedass Manackjee & Co.); Toolseedass Calla Modey (Tulseydass Calla Modey); Richard Turner (of Canton); William Turner (of Ferguson Turner & Co.).

Vaccatchund Cushalchund; Vanechund Joetadass; Veerjee Soonderjee; Joaquim Jozé Ferreira Veiga; Viccajee Merjee; Visram Vahgjee; Vizloll Motichund (Vizlall or Vuruzloll Motichund); Vrizlol Doolubdass; Vuccutchund Khoosalchund (Vukutchund Khooshalchund); Vurjlall Futechund.

Wahee, Smith & Co.; Percival J. Waite; William Walkinshaw (of the 'Scaleby Castle', brother of James); Wallace & Co.; W. Lee Warner; W. Webb; C.F. Weber (of Balguerie & Co., Bordeaux); C.R. Weber; Charles Wehlé; James Whittall; H. White; Thomas Blenkinsop White (Captain of the 'Lanrick' and 'Fiery Cross'); Montague Cleugh Wilkinson; David Wilson (of the 'Hercules'); G.S. Wilson (Editor, 'Bombay Prices Current'); J.L. Wilson (Captain of the 'Carron'); Philip Edmond Wodehouse; H.W.J. Wood (Agra & United Service Bank); Robert Woodnorth; Wooka Jootha (also Hooka Jootha and Ooka Jootha); Woomedchund Hocumchund (Oomedchand Huckumchand); Woomedchund Roopchund (also Umedchand Rupchand and Woodmedchund Roopchund); Henry Wright (partner, Jardine, Matheson & Co.).

Alexander Yates (Captain of the 'Sesostris'); Joaquin Ybar.