There are 8,540 principal letters and 20 supplementary letters. The correspondents include the following names:

H.W. Abbott; J. Abbott; Abdool Raxlee Isabhoy; George Ure Adam; Aga Mirza Sherazie; Aga Syed Ally; Aga Syed Saduck; Agabeg Brothers; Agricultural & Horticultural Society, Calcutta; M. di Aguiar; Agurchund Hurrukchund; Ahmuty & Co.; William Ainslie (of Shaw, Ainslie & Co. and Colvin, Ainslie, Cowie & Co.); John Alexander (of Canton); Alexander & Co.; John Allan (Agent of Gledstanes, Drysdale & Co. in Bengal and member of Bruce, Allan & Co.); Allan, Deffell & Co.; Allan, Paton & Co.; Rowland Allport; Thomas Allport; Allport, Ashburner & Co.; Amerchund Sett (also Ameechand Sett and Ameerchund Sett); Captain George Cobham Anderson (Marine Superintendent, Jardine Matheson, Hong Kong); Peter Anderson; Thomas Anderson (of Colvin & Co.); Thomas Anderson M.D. (of Edinburgh); William Henry Anderson; Thomas A. Apcar; Apcar & Co.; Arratoon & Gregory Apcar; M.J. d'Aquino; Albino Gonsalves de Aranjo; George Armstrong; Ernest Arnal & Co.; F.H. Asphar.

J.G. Bagram; Bagshaw & Co.; James M. Baird; Robert Baring; Antonio Lourenço Barretto & Co.; B.A. Barretto & Co.; Joseph Barretto & Sons; Barry & Ferris; Charles Ellison Bates (Lieutenant, 8th Punjab Infantry); Bates, Elliott & Co.; Bathgate & Co.; Bathgate, Pim & Co.; Henry Vincent Bayley; Captain H.P. Baylis; Bazett, Farquhar, Crawford & Co.; C. Beadon; Thomas Beale; W.F. Beeby; Charles Bell (Captain of the 'Mercury'); William Bellamy; Bengal Club, Calcutta; Bengal Coal Co. Ltd; Government of Bengal, Board of Customs, Salt & Opium; Government of Bengal, Board of Revenue; Government of Bengal, Revenue Department; J.I. Bernal; G.R.B. Berney; Robert Berry; Berry & Ljungstedt; Bhanuram Kreeparam; Bhubauney Churn Sein; W.H. Biden (Captain of the 'Thalia'); Charles Blaney; Blaney & Co.; A.H. Blechynden; Richard Blechynden; William Blunt (Board of Customs, Salt & Opium); Richard Grant Boaden; Bodonchand Roy; Captain Charles James Bolton; Bomanjee Ruttonjee; William Boothby; John Borradaile; Borradaile, Schiller & Co.; Thomas Boulton; Lewin Bentham Bowring (Bengal Civil Service); Archibald Boyd; Boyd & Co.; Boyd, Beeby & Co.; William Bracken (Collector of Government Customs, Calcutta); Braddon & Co.; James Brander; Breen & Co.; Bremner & Laycock; Bright & Co.; E.W. Brightman; British India Steam Navigation Co. Ltd; George Brown (of Jardine, Skinner & Co.); R. Browne; R.H. Browne; Robert Browne (of Cruttenden, Mackillop & Co.); Allan Bruce & Co.; Bruce, Shand & Co.; William Bruce; Henry Bruges Buckle (Bengal Army); Bullob Doss; John Burd (Captain of the 'Norden' and 'Syden'); Charles F. Burgett; Burjorjee Framjee & Co.; Captain James Burnett; Bush & Co.; George Alexander Bushby (Secretary to the Government of India, Bengal); Byramjee Cama & Co.

James S. Cadenhead (Captain of the 'Philip Laing'); Major William Caine (Colonial Secretary of Hong Kong); Geological Survey Museum, Calcutta; Tea Committee, Calcutta; David Calder; James Calder; Calder & Co.; 8th Canton Insurance Co.; John Care; Carr, Tagore & Co.; Hugh Cathie; John Cave-Browne; R.J. Chambers; Chambers, Sandell & Co.; Cheansook Buxeeram (also Chansook Buxeeram and Chensookh Buxeeram); Chunder Comar Tagore; Chunderbhan Devsunker; David Clark; J. Clark; John Pierce Clark (Captain of the 'Napoleon', 'Banshee' and 'Ettrick'); William Clark; William F. Clark; William Clifford (of the 'Ettrick' and 'Reiver'); William Clifton (Captain of the 'Red Rover'); W.H. Cogmell; Cohen Brothers & Co.; Charles Coles; E. Collis; Collypersand Sein & Co.; Colville, Gilmore & Co.; Alexander Colvin; Colvin, Ainslie & Co.; Colvin, Ainslie, Cowie & Co.; Colvin & Co.; Colvin, Cowie & Co.; W. Comyn; Coomarsen Gyaprosand; Coongololl Bissessurdoss; Cowasjee Dhunjee (Cawurjee Dhunjee); W.C. Cowell (Captain of S.S. 'Penguin'); Henry Cowie; J.W. Cowie; John Cowie; J. &. H. Cowie; J. &. H. Cowie & Co.; John Cowie & Co.; G. Craigie; Crane & Co.; John Crawford; Robert Wigram Crawford; J.F. Crockett (Captain of the 'Hellespont' and 'Clan Alpine'); Evelyn Baring, Earl of Cromer; Revd John Crump; Cruttenden, Mackillop & Co.; James Cullen; J. Cullen & Co.; Cullunjee Khaunjee (Cullenjee Conjee); John Cumming & Co.; Curim Mahomed Tarmahomed; Curnedan Badhermull (also Curmedoon Bahadoormull, Kernedane Bahadorrmull, Kurnedon Bathurmull and Kurneydan Bahadoor Mull); Cutler & Co.; Cutler, Palmer & Co.

Thomas D'Aguiar; W. Dale (Captain of the 'Octavia'); James Andrew Broun-Ramsay, Marquess of Dalhousie; Dalputbhoy Bhagoobhoy (Dulputbhoy Bhagoobhoy); H.L. Dampier; A. Cunningham Dando (Captain of the 'Cowasjee Family'); G.F. Davidson; William Davis; Charles Day (Captain of the 'Courser'); Day & Co.; Day, Palmer & Co.; Charles D'Cruz; Lancelot Dent; Dent & Co.; John Henry De Salis; Dhunjeebhoy Byramjee; Dhunjeebhoy Framjee; Dhunroopmull Bagmull; Dhurumdass Ramdoss; A. Dickson; George Dickson; Dossabhoy Framjee Cama & Co. (also D.F. Cama & Co. and Dassabhoy Framjee Cama & Co.); C. Douglas; Dhunjeebhoy Eduljee Tolatee; Dosabhoy Cowasjee; J.S. Douglas; Joseph Dudman; A. Vaux Dunlop; Susan Dunlop; William Durant (Captain of the 'Good Success'); Dwarkananath Dutt Kurdate; Dwarkananth Tagore (Babor Dwarkanath Tagore); Dwarkarnath Banerjee;

B.A. d'Eça; Edwards & Hunter; Arthur Elderton; Frederick G. Eldridge; John Elliott & Co.; John U. Ellis (of H.C.S. 'Vansittart'); Henry Collins Endicott; Robert Eglinton; Eglinton & Co.; Eglinton, McClure & Co.; E.J. Enim; C.J. Evans (of A.K. King & Co.); David Joseph Ezra; E.D.J. Ezra.

Fairlie, Clark, Innis & Co.; Farach Hyeem; William E. Farrer; H. Fergusson; W.F. Fergusson; Fergusson & Co.; Fergusson Brothers & Co.; C.M. Fitzgerald; Foolchand Mackhunloll (Fullchund Mukhunlall); Arthur Forbes; James K. Forbes; William Nairne Forbes (Lieutenant-Colonel, Bengal Army, and Mint Master); Ben Thomas Ford; Thomas Foulerton; J. Fountain; Framjee Eduljee; Framjee Pestonjee; Alexander Fraser; Henry Fraser (Captain of the 'Good Success'); Fraser, McDonald & Co.; 'Friend of India'; T.H. Fronson; Furdoonjee Hormasjee; Furdoonjee Sorabjee.

C. Gardiner; Thomas Gardner; Richard Gentle; R.G. Ghose & Co.; Robert Gibson & Co.; Gillanders, Arbuthnot & Co.; A. Gilmore; John Gilmore; Gilmore & Co.; John Gilmore & Co.; Gilmore & Co.; M. Gisborne; Robert Gladstone; Gladstone, Wyllie & Co.; Globe Insurance Office, Calcutta; David Horn Goboy (David Aron Gabboy); Goburdhoredoss; Goburdhoredoss Dhunsookdoss; Goburdhoredoss Roopram; James Goddard & Co., Canton; Golab Roy; Golam Hassen Aduljee; Golam Hassen Virjee; Joaõ Baptista Gomes; James Goodard; Goolraj Jagannath (Goolraj Jugganath); Goopeeram Byramul (also Gooperam or Goperam Baromull, Bhyramul or Byroomul); Gooroochun Sei; Gopaul Chund; Gopaul Chunder Bose; D.M. Gordon; George James Gordon; Gordon, Stuart & Co.; Goursoonder Sett; Govind Chund; Govind Chunder Banoorjee; J.W. Graham; Graham & Co.; [ ] Grant (Captain); Alexander Grant (Captain of the 'Jamesina', 'Lord Lowther', 'Castle Huntly' and 'Hercules'); James Grant (Surgeon of H.C.S. 'Reliance'); James William Grant (Board of Customs Salt & Opium); Captain O. Grant (at Canton); John Grayson; Great Eastern Hotel, Wine & General Purveying Co. Ltd; Greedhareeloll Gomanieram; Greedhery Lall Chutterbuge; Gregson, Melville & Co.; Henry Grey; W. Grey; John P. Griffith (of the 'Ann'); Griffith & Young; Grindlay & Co.; Groopersand Chowdry; Groves, Speir & Co.; H. Gruger; Elias S. Gubboy & Co.; Charles Seton Guthrie; Gyneeram Sowdan.

Hadjee Mooshaw; James Remington Hadow; Frederick James Halliday; F.H. Halpen; Francis Halsey; A.F. Hamilton; Claud Hamilton Hamilton (Claud Hamilton Brown); Hamilton & Co.; Hangir Hossim (Hanjee Hossim); Haran Chunder Dutt; Harman & Co.; Henry L. Hart (Captain of the 'Stornaway'); W.H. Harton & Co.; J.J. Harvey; James Hastie; John Hastie; William Haworth & Co.; William Hay; Hazaneemull Sagurmull; Augustine Heard & Co.; Denis Patrick Hely; Hemotram Hurnarain (Hermutram Hurnaram); Hennchand Hurruckchund; Henry & Cardozo; Heralall Seal; Heerjeebhoy Rustomjee; Herjee Toolseedass (Herjee Toolseydoss); James Hibbert (of the 'Lady MacNaghten'); James B. Higginson; James Hill; Thomas Hill (surveyor of ships); Himmutram Hurruckchund; Thomas Hindmarsh; Thomas Francis Hobday (Major, 72nd Bengal Native Infantry, and Assistant Commissary General); Joseph Hodges; G.F. Hodgkinson; C.S. Hogg; Charles Hogg; Thomas Holroyd; R.S. Homfray; Hong Kong, Colonial Secretary; 'Hong Kong Times'; George Horback; Hormasjee Sapoorjee Patuck (also Hormajee or Hormusjee Shapoorjee Patuck); Horronundoroy Hurkurndass; Henry Howe (Secretary to Superintendent of Marine; Officiating Master Attendant); Charles Huffnagle; Henry Humphreys (of the 'Moulmein' and 'Mercury'); Thomas Hunt & Co.; Charles Fleming Hunter; David Hunter; Hurgobind Roy; Hurkurndoss Ramchurndoss; Hurloll Luckmidass (Hurloll Luckmondass); Hurris Chunder Dutt; William Cobb Hurry; Hursamull & Ramchunder; Hursookass Dooleychand; Alexander Hutchison (Captain of the 'Rona', 'Clan Alpine' and 'Lancefield'); Thomas Hutton; Hyeem Isaac.

Secretary to Government of India; Indo-China Steam Navigation Co. Ltd; James Innes.

John Jones James; Jamieson & Co.; Jamieson How & Co.; Jamsetjee Byramjee; Sir Jamsetjee Jejeebhoy, 1st Baronet; Sir Jamsetjee Jejeebhoy (Cursetjee Jamsetjee), 2nd Baronet; Jamsetjee Jejeebhoy & Co.; [ ] Jardine; Andrew Jardine; David Jardine (partner, Jardine, Matheson & Co.); David Jardine (founder of Jardine, Skinner & Co.); Joseph Jardine; William Jardine; Jardine, Skinner & Co.; Jaulchund Hursamul; [ ] Jauncey (Captain of the 'Warlock'); Francis Jauncey (of the 'Austen' and 'Governor Findlay'); William David Jeans (Paymaster, Royal Navy); Jeetmull Goyaprosand; Edward F. Jenkins; R.C. Jenkins; R.C. Jenkins & Co.; Joharmul Gumbeermul; Thomas Johnson; Alexander L. Johnston; Alexander L. Johnston & Co.; Andrew Johnstone; Charles K. Johnstone; Johoremull Sanaheram; C.T. Jones; David Jones (Captain of the 'Livingston'); John E. Jones (of Mair & Co.); William Jones; Jootha Cutchra (Juta Kuchra); Jootha Kutchra & Co. (Jutha Kutchra & Co.); Jorawalmul Dawnmull; Jagannath (also Jaggannath, Jugga Nanth, Juggernanth and Juggun Nanth); Jagannath Tunsookroy (Juggonnath Tunsookroy).

Kemp Brothers; David Kenna; M.J. Kerakose; William Keswick; Khimchund Jumnadass (also Kemchand, Khamchund, Khemchund or Khimchand Jamnadass, Jamnadoss, Jumnadas or Jumnadoss); A.K. King & Co.; H.F. King; H.F. King & Co.; Kissenram Mothaloll; Victor Kresser (of Comptoir d'Escompte de Paris, Hongkong & Shanghai Banking Corporation, and Wahee, Smith & Co. of Saigon); J. Kyd.

G.F. Lackersteen; Lackersteen & Co.; John Lackersteen & Brothers; Lahurchand Mocumchand; Lallchund Buldebdas; Lallchund Hursamull; Manuel Larruleta; John Richardson Latimer; J.S. Lattey & Co.; Leach, Diggles & Co.; Leach, Rawson & Co.; Philip J. Leal; A. Smith Leisk; William Lemann; R.C. Lepage & Co.; R. Fraser Lewis; Leyburn & Co.; William Limond; E. Lindstedt; H.P. Lovell; James Lowther (Captain of the 'Sebastopol'); Luckmidass Gunnessdass (also Luckmondass, Lutchmondass or Lutchmundass Gunnasdoss or Gunnessdoss); Luckmichund Radhakisson (also Lukmeechand, Luckmeechund or Luckmychand Radhakissen/Radhekissen); Lullacoomar Sein; George Lungley (of the 'Lady Hayes'); Robert Lungley; Charles Lyall; George Lyall; John Lyall; Robert Lyall; Lyall, Matheson & Co.; Lyall, Rennie & Co.; Lyons & Co.

George Scougal Macbean; McClintock Morton & Co.; D. McDonald (of D. McDonald & Co.); D. McDonald & Co.; William Macdonald & Co.; Maria McEwen; Macintyre & Co.; William Mackay (Captain of the 'John Biggar' and 'Fairy'); Mackintosh & Co.; A.R. McIntosh & Co.; Donald Macintyre (Macintyre & Co.); Robert B. Mackay; J.G.S. Mackenzie; James Joseph Mackenzie; Mackenzie, Lyall & Co.; Donald C. Mackey; J. Mackey; J.H. Mackey; Mackey & Co.; J. Mackey & Co.; J.H. Mackey; William McKilligin; Mackillop, Stewart & Co.; E. Mackintosh & Co.; Hugh McLardy; Alexander Campbell Maclean (partner, Jardine, Matheson & Co.); Charles Edward Maclean; Malcolm Anderson Macleod (junior partner, Jardine, Matheson & Co.); Captain Robert McMurdo; E. Macnaughten; E. Macnaughten & Co.; Farquhar Macqueen (Captain, 'Fort William'); Alexander Macrae; John Orr McTaggart; Alexander B. Mactavish; Macvicar & Co.; Charles Magniac (brother of Hollingworth and Daniel); Daniel Snaith Magniac; Hollingworth Magniac; Lane Magniac; Magniac, Smith(s) & Co.; Mahadu Dhanji; David Knox Mair; Mair & Co.; Hugo B. Major; N.I. Malchus; Malcolm, Buchanan & Co.; Maneckjee Rustomjee; Daniel Manson; M.M. Manuk; Z.M. Manuk; Manek Co.; Manick Chund; Manook Thorose; S. Marjoribanks & Co.; Thomas Marquis; Marten, Thomas & Co.; M. Martin; W. Martin; [ ] Matheson; Alexander Matheson; Donald Matheson; Hugh Matheson; (Nicholas) James Sutherland Matheson (also 'Santiago Thomasen', pseudonym); Matheson & Co.; Philip Maughan; J.D. Maxwell; May, Pickford & Co.; Robert Mayne; E.N. Mehta & Co.; Frank B. Meigs; William Melville; Mendieta, Uriarte & Co.; James Menteith & Co.; Mercer & Co.; Merwanjee Limjee (also Meerwanjee Limjee and Mervanjee Limjee); R. Meyer; Robert C. Middlemass; John Middleton (Middleton & Co.); Middleton & Co.; F.G. Millet; Miln, Haswell & Co.; Abdool Kureem Mirza; A.H. Mitcham; Septimus Moate (1st Officer of the 'Mahamoodie' and Captain of the 'Wild Wave'); Modhoobundoss & Dwarkadass (also Madhoohundoss Dwarkadoss, Modhoo Mohundass & Dwarkadass and Modhoobundoss & Dworkadoss); Moheschunder Doss; Mohund Joyramgier (Mohunt Jeyramgheer); Mohund Paressramgier (Mohunt Perseeramgheer); Mohund Paressramgier and Mohund Joyramgier (Mohunt Perseeramgheer and Mohunt Perseeramgheer); Monohurdoss Amerchund (also Manohurdoss or Monoredoss Ameerchund or Amerchound); Montefiore Joseph & Kendall; James Monteith & Co.; Moolchand Dwarkadass; Moolchund Premjee; Moolchund Premjee & Co.; Mooltanchund Dogga; R.C. Morris; Mowjee Dhunjee (also Manojee Dhunjee and Mawojee Dhunjee); Mudden Dutt; A. Muller; Muller Ritchie & Co.; Murdoch's Nephews; Muttyloll Gunnesloll.

Naharmull Bhanyram; Nanjee Jacoran & Co. (Nanjee Joycurn & Co.); Nanjee Jacoran, Sons & Co.; Nanjee Jacoran (Nanjee Jaicoran); Narain Persaud; Narmul Bhowaniram; Nealmoney Mookerjee; James Neish (Captain of the 'Fort William'); Nemchaund Lowchaund (also Manechand Lowchand and Nimechand Lowchand); P. & C. Nesserwanjee Cama & Co.; G. Nevill; J. Nicol, Fleming & Co.; Nilcomul Banerjee; Henry Wylie Norman; Nowrojee Mottabhoy; Nursing Chunder Bose; N. Nusserwanjee & Co.

Captain Edward Oakes; George Oakes; Obheychurn Mulluk & Co. (?); Obychurn Mookerjee; J. O'Dwyer; Duncan Stewart Oliver (Captain of the 'Lancefield'); Eugenio de Otadui & Co.; Martyrose S. Owen; Owen Brothers.

Richard C. Paige (Captain of the 'Navarino' and 'Venilia'); Pallyram Byjoonath (also Palaram Bynath and Paleram Byjanath); C.B. Palmer; F. Palmer (purser, H.C.S. 'Kellie Castle'); Palmer & Co.; Henry Meredith Parker (Secretary, Board of Customs, Salt and Opium, Bengal); Samuel Parker (Captain of the 'Bombay'); Nicolas Pearce Paspati; Henry Passmore (Thomson & Passmore); J. Jardine Paterson; C. Pattenson (H.C.S. 'William Fairlie'); W.H. Peach; Pearce, Macrae & Co.; James Pearson (of the 'Lady of the Lake'); Jacob Peel & Co.; Beel Bellairs & Co.; Peel, Ross & Co.; Pemabhoy Hemchund; Peninsular & Oriental Steam Navigation Co.; Alexander Perceval; Francisco Pereira; Pereira & Co., Calcutta; Pereira & Co., Macao; Pereira, Mendes & Co.; Pestonjee Byramjee Colah; Petamber Doss Luckmiram (Pitamber Doss Luckmeram); H. Piddington; John Pitcairn; Premsook Sittaram; Prenkissen Mithe; Presgrave & Co.; Thomas Preston (of the 'Hong Kong Times'); J.A. Prinsep; James Prinsep; Alfred H. Pritchard; Prossunud Comar Tagore; Punnalall Parruck (Punnaloll Parruck); Punnalall Gunnessdass (also Punnaloll Guneshdoss or Gunessdoss); Purbhoodass Jugjeevandass; John Purvis & Co.; John Purvis & Son; R.A. Pushing & Son; Henry Pybus.

Radhakissen Bissessurdass; John Eustratio Ralli; Ralli Brothers; Ramanund Topenram; Ramchund Seal; Ramchurn Moonsaram; Ramcorn Lolchurond & Co.; Ramcorn Luckmidass (Ramcorn Lutchmondoss); Ramdhun Bysack; Ramdhundoss Ragonathdass (Ramdhundoss Roognathdoss); Ramdololl Day; Ramdoss Bose; Ramjee Hurruck Chund; Ramjeedass Sewduttoroy; Ramlochun Pyneler; Ramprotab Sewbox; Ramrutton Buddreedass; Ramrutton Bungseedheer; Colonel James Ramsay (49th Regiment, China); Ramtonoo Bysack; Ranken & Co.; Henry Reinhold; Remington & Co.; Martin Renlok; Rewjee Dhanjee; Rewjee Jacoran; H. Reynolds; John Rickett (Captain of the 'Austin'; Secretary of the Hong Kong Club; and surveyor, Canton Insurance Office); Archibald A. Ritchie (Captain & Merchant); Alexander Robertson; Graham Moore Robertson (of Jardine, Skinner & Co.); James H. Rodgers; Walter Rodway; Ragonathdass & Medorgopaul (also Ragoonath Doss, Rogoonanth Dos or Ruggoonanth Doss & Modun Gopaul or Mudungopaul); Joshua William Rose; Rose & Co.; H. Rossford; A.G. Roussac; E.P. Roussac; Randolph Routh; Royal Tourist; Runchordass Munjee (Runchordoss Munjee); J.M. Russell (of Mackinnon Mackenzie & Co.); Russell & Co.; Rustomjee Cowasjee; Rustomjee Jamsetjee Jejeebhoy; Rustomjee Cowasjee & Co.; Rustomjee Turner & Co.; Ruttonjee Dhursy.

Sabaram Kedarnauth; Samotram Sookanund; David Sassoon & Co.; Savaram Khoshalchund; H.P. Sawell; Schilizzi & Co.; F. Schiller; Alexander Scott; James Stewart Blaikie Scott; Thomas B. Scott; Scott & Co.; James Scott & Co.; Scott, Witham & Co.; J.N. Seagrove (Captain of the 'Harriet' and 'Palmerston'); Seberam Ramrick; Francis Seers; J. Selkirk; Sewjeeram Hurrdaul (Sewjeeram Hurdaul); Sewnund Roy Sewdyal; Sewram Ramrick; W. Shand Jnr; Shand Fairlie & Co.; W.D. Shaw; Sheddon & Co.; B.P.R. Shedden; Shewlall Motteelall (also Sewlall Motteelall and Sewloll Mottyloll); Shibchurn Dutt & Co.; Thomas Shipton Jnr; Shreekessen Doss Sourzemull; Shumbhoonott Ghose; T.H. Sibley; Sibnarain Ghose; Simon Hyeem Isaac (Symon Hyem Isaac); E.J. Simpson; [ ] Skinner; Charles Binny Skinner; John Skinner (Jardine, Skinner & Co.); John Skinner (of Jardine, Skinner & Co., but died soon after the firm began); Adam F. Smith; Colin M. Smith; Dudley R. Smith; James Smith (Fletcher Alexander & Co., London); James Richard Bullen Smith; John Smith; John Abel Smith (partner, Magniac, Smiths & Co.); John D. Smith; Thomas Smith (of the 'Carnarvon Castle'); W.H. Smith; A.B. Smith & Co.; Samuel Smith & Co.; Sodasook Wodrymull; Soneyram Balmocund; Sookanund Ramchunder; Soomar Jaffir; Soonderjee Nanjee; Soorutram Roybhan (also Sorutram Roybhun and Surrutrum Ruybhan); Sooruzmull Sobagmull; Sorabjee Cowasjee; Camillo Lelis Souza; L. de Souza; M. De Souza (Magniac & Co., Canton); Thomas de Souza & Co.; John S. Spence; Sreekissendass Balkissendass; Augustus W. Steart; Steuart & Co.; John W. Stevenson (Captain of the 'Khimjee Oodowjee' and 'Euphrates'); Stewart & Co.; R. Stewart & Co.; William C. Stewart & Co.; Stewart Ford & Co.; Stewart Mackenzie & Co.; Stewart Robertson & Co.; Joachim Hayward Stocqueler (editor and proprietor, 'Englishman'); F. Stolizka; John Storm; William Storm; G.M. Struthers; Suckroomul Ragonath Pershaud (also Sackroopmul, Sacroomull or Sookroomull Ragoonathprasad, Rogoonauth Persaud, Rogunauthpersaud or Rughoonauth Pershaud); Suddasook Woodoymull; Surroopchunder Mullick; P. Sutherland; N.S. Sweedland; R. Syme.

P.M. Tait; Tait & Co.; J.O.B. Tandy; Tarrachund Gunsamdass (also Tara Chaund Ghunessamdass and Tarachand Ghunnessham Doss); Tegcee Nancee; John Templeton; Charles Thomas; Josiah Thomas; Charles Thomas & Co.; R. Thomas & Co.; Adam Thomson (of Malacca); David Thomson (Thomson & Passmore); Francis Ballantyne Thomson (late of the 'Carthage'); J.R.E. Thomson; Thomas Thomson; C.J. Thomson & Co.; R. Scott Thomson & Co.; R. Scott Thomson & Co. Ltd; T.E. Thomson & Co.; Henry Edward Landor Thuillier; Thurburn, Mattheson & Co.; C.S. Timmins; Thomas John Hovell-Thurlow-Cumming-Bruce, Lord Thurlow (also Hon. Thomas John Hovell Thurlow, afterwards Hovell Thurlow Cumming Bruce, Lord Thurlow); John W. Tucker (Captain of the 'Shakespeare'); Montague James Turnbull; Turner & Co.

J.M. Uriarte.

Seraphin Van Caneghem; A. Vandelet (of the Boa Vista Hotel); [ ] Vandenberg (of Canton); Vas & Terranean; Richard Vaughan; John Vaux (of the 'Anonyma' and 'Balcarres'); C.A. Vertannes; Thomas Viall; Visram Ebrahim & Co.; Vassonjee Amerchund (Vussonjee Amerchund).

[ ] Walker; Walker Roussac & Co.; Walljee Dhorcey (Waljee Dhorsey or Walljee Dharcey); Walljee, Ruttonjee & Cullanjee (Waljee Ruttonjee & Calenjee); P.M. Walmesley; J. Ward; H.P. Watson; J. Hudson Watson (of the Esplanade Hotel); J. & R. Watson; John Watson (of Caledonia Dock); Watts & Co.; C.F. Weber (of Balguerie & Co., Bordeaux); Robert Wemyss; Wetmore & Co.; James Whittall; John White; Thomas Blenkinsop White (Captain of the 'Lanrick' and 'Fiery Cross'); William White; Whitney Brothers & Co.; Timothy Wiggin; Benjamin Chew Wilcocks; Charles John Wilkinson (Acting Administrator-General of Bengal); John Williams; David Wilson (of the 'Hercules'); William Wilson (Captain of the 'Bernicia'); Wilson, Frith & Co.; Revd Charles Wimberley (Chaplain on Bengal Establishment); H.H. Withers; Henry Pipe Wolferstan (Captain, 26th Cameronians); Thomas Henderson Wordie; Henry Wright (partner, Jardine, Matheson & Co.)

Archibald Robert Young (Secretary to Government of India, Home & Financial Departments); Gabriel de Yruretagoyena (G. Goyena); Andrew Yule & Co.

J.H. Zobel; M. Zorab.