There are 12,706 principal letters and 218 supplementary letters. The correspondents include the following names:

Abdollally Ebrahim Co. (also Abdolally Ebrahim & Co.; Abdoolally, Ebrahim & Co.; and A. Ebrahim & Co.); Acow & Co. (also Akoe & Co. and Akow & Co.); Aga Ahmed; A. and G.L. Agabeg; G.L. Agabeg & Co.; Arthur Agassiz; Aga Mahomed Ally; Agra & United Service Bank Ltd; Ahmedbhoy Rahamtoolla; William Ainslie (Shaw, Ainslie & Co. and Colvin, Ainslie, Cowie & Co.); Chaloner Alabaster; Alabinbhoy Habibhoy (Alladin Habibhoy); H. Alexander; Allanson & Co.; Thomas Allport; L. d'Almeida (purser, S.S. 'Canton'); S.W. Alvord; Alvord & Co.; Ameeroodin & Jafferbhoy; P. Amelia; Amerchund Khimchund & Co. (Amerchund Khemchund & Co.); Captain George Cobham Anderson (Marine Superintendent, Jardine Matheson, Hong Kong); Graham Anderson; William Henry Anderson; W.H. Andrews; Angier & Allanson; R. Angus; Annuntram Hergovindoye (Annuntram Hergovindeye); Robert Crawfurd Antrobus; J.H. Arathoon; George A. Archer; John Archer; John Ashton; Thomas K. Ashton; C.W. Austin; Ayung (Ayune); José de Azcárraga; Florentino Antonio de Azevedo & Co.

F.B. Bailey; George Balfour; A.H. Bancroft; James Bannerman (of the East India Co.); Baring, Brothers & Co.; George Barnet & Co.; Bartolomeu Barretto; Bartolomeu Antonio Barretto; Luis Barretto; Antonio Lourenço Barretto & Co.; J.D. Barrutia; H.J. & R. Barton, Manchester; H. Bate; Captain D. Bates; Charles E. Bateson; Bateson, Butt & Co.; Daniel Beale; Thomas Chay Beale; Thomas G. Beazley (Captain of the 'Isabel Quintana' and 'Catalina'); William Beckett (Captain of the 'Clan Alpine', 'Wild Wave', 'James Shepherd', S.S. 'Unadilla' and 'Flying Spur'); Gustav Behre; Charles Bell (Captain of the 'Mercury'); Thomas Bell M.D. (of Ecclefechan and S.S. 'Pekin' and S.S. 'Singapore'); M.D. Bernadino; Robert Berry; Berry & Ljungstedt; creditors of Berry & Ljungstedt; Bhanabhoy Anopram; Bird, Gillilan & Co., Liverpool; Mrs Birley; Francis B. Birley; Birley & Co.; George Blakeway; Henry P. Blanchard; George Blane (Royal Naval Commander, H.M.S. 'Rapid'); Blenkin, Rawson & Co.; C.E. Boeddinghaus; Julius Bohstedt; W.O. Bokee; Bomanjee & Ardaseer Hormasjee; Bomanjee Hormasjee; Revd Samuel William Bonney; Boustead & Co.; E. and C. Bovet; Fritz Bovet; Louis Bovet; Bovet Brothers & Co.; John Bowring; William Sprott Boyd (also Thomas Podé, pseudonym); J.O. Bradford; George H. Brady; Antonio C. Brandáo; Brandáo & Co.; John Brazil; Mrs S.F.W. Bridie (Wesleyan Mission); James H. Bright; E.W. Brightman; Brightman & Co.; Francisco Bringas; S.R. Brocas; C. Brodersen; J. Brodie (of the 'Jane Serena'); D. Brooman; John McLeavy Brown; Thomas Brown (Captain of the 'Duke of Roxburgh'); Thomas Marsh Brown; Robert Browne; Robert Browne & Co.; George C. Bruce; J. Bryant (Turner & Co.); Francis Bulkeley Bulkeley-Johnson (also Francis Bulkeley Johnson, afterwards Bulkeley-Johnson); John Burd (Captain of the 'Norden' and 'Syden'); R.H.R. Burder; Burjoorjee Sorabjee (Burjorjee Sorabjee); Burjorjee Furdoonjee; Abraham Joseph Burley (or J. Burley; Captain of the 'John', 'Zenobia' and 'Falcon'); David Laing Burn (of the 'Edinburgh'); R.S. Burn (Captain of the 'Sir C. Forbes'); Bush & Co.; John Butt; James Buttivant; J.F. Buxey; J. Byleveld; S. Byramjee; V. Byramjee; Byramjee, Dorabjee, Metta & Co.; Byramjee Rustomjee Curawalla.

Manuel Cacho; Reuben Calhoun (of the 'Isabella Hyne'); L. Calvo & Co.; K.R. Camajee; R.H. Camajee & Co.; A.J. Campbell; Archibald H. Campbell (of the 'Duke of York); H. Campbell (Captain of the 'Queen'); R. Campbell (of the Oriental Bank Corporation); J.P. Campos; British Chamber of Commerce, Canton; British residents subscribing to Petition to Parliament, Canton, 1831; British residents, Canton, 1847; Acting Commissioner of Customs, Canton; Commissioner of Customs, Canton; 8th Canton Insurance Co.; merchants of Canton, 1842; Canuckmull Javeremull; John Cardno; Paul A. Cargey; Richard von Carlowitz; Carlowitz & Co.; Carlowitz, Harkort & Co.; John Carr; James W. Carrall; William Cartwright (Imperial Maritime Customs); J.S. Carvalho; L. Carvalho; Carvalho & Co.; [ ] Case (Augustine Heard & Co.); Francis Cass (for Elles & Co.); Cassim Omar; Cassimbhoy Nathabhoy & Co. (also Casseembhoy Nathabhoy & Co. and Cassumbhoy Nathabhoy & Co.); Jose Maria de Castaños; H. Castilla (Captain of the 'Lamont' and 'River Bird'); William F. Cay Jnr; Alexandrino Antonio de Mello, Viscount of Cercal (previously Baraõ de Cercal); Chalmers & Co.; Albert Fry Chambers (Jardine, Matheson & Co.); R.H. Chambers (Lyall, Still & Co.); F. Chapman (Lindsay & Co.); John Charretie; L. Chator; Imperial Commissioner and Viceroy, Kwang-tung Province, China; China Sugar Refining Co. Ltd (China Sugar Refinery Co. Ltd); P. Sadiapah Chitty; Chung (Viceroy of the Two Kwang, etc.); Church of England Society, Canton; Church Society, Canton; Thomas Clark (Captain of the 'Isabella Watson' and 'Thomas Campbell'); Captain Clarke; Charles St George Cleverly (Surveyor-General, Hong Kong); O. Cleverly; Frederick W. Coare; Coare, Lind & Co.; Cockerell & Co.; Charles Cockerell & Co.; Cockerell, Trail & Co.; P. & J. Byramjee Colah; Frederick William Coles; Thomas Collingwood; Thomas Richbell Collingwood (Royal Naval Master, H.M.S. 'Comus'); Commercial Bank Corporation of India and the East; Charles Spencer Compton; Spencer Compton; Charles Spencer Compton & Co.; William O. Comstock; James Patfield Cook (partner, Thomas Hunt & Co.); Cooke & Co., Whampoa; Joseph Coolidge; Frederick Henry Cooper C.B.; Cooper & Phillips, London; José Philippe da Costa (José Filipe da Costa; of Jardine, Matheson & Co.); John Costerton; Thomas Coupar (Captain of the 'Thomas Fielden'); Cowasjee Framjee; Cowasjee Pallanjee (Cawasjee Pallanjee); Cowasjee Pestonjee; Cowasjee Sapoorjee Lungrana; Cowasjee Pallanjee & Co. (Cawasjee Pallanjee & Co.); J.C. Cowper; Everard L.H. Crace; Joseph Cragg; William Cragg; Adam Howden Crawford; Robert Wigram Crawford; Josiah Perkins Creesy; W.S. Cresswell & Co.; C.D. Cruz; William Wetmore Cryder; Cursetjee Ruttonjee Daver (Cursetjee Rustomjee Daver); William Curtis ('Hong Kong Times'); Samuel R. Curwen; John Cushing Perkins; David Cushman Jnr.

Dadabhoy Bazonjee; Dadabhoy Burjorjee (D. Burjorjee); Dadabhoy & Maneckjee Pestonjee; Dadabhoy Nusserwanjee Mody & Co. (D.N. Mody & Co.); Dadabhoy Pestonjee & Co.; Dadabhoy Pestonjee & Eduljee Framjee Sons & Co.; W.W. Dale; W.W. Dale & Co.; Alexander Grant Dallas; Dallas & Co.; Richard P. Dana; James Frederick Nugent Daniell (East India Company); Henry Davis; Henry William Davis; W. Davis (Captain of the 'Maria'); F.F. D'Cruz; Albert Deacon; Ernest Deacon; Richard Deacon; Deacon & Co.; George Dent; John Dent; Samuel Dent; Dent & Co.; Dent, Thomas & Co.; Devjee Goolam Noorain; H.R. Devol; J. Dewsnap; Dhunjeebhoy Byramjee; Dhunjeebhoy Muncherjee; Dhunjeebhoy Nowrozjee; Dhurrumsey Poonjabhoy (Dhrumsey Poonjabhoy); Walter George Dickson M.D.; C. Dimie; Dimie Brothers & Co.; E.H. Dimond; Dirom, Gray & Co.; Samuel Dollard; Dossabhoy Jamshedjee; Dossabhoy Parpia; P. & D. Dossabhoy & Co.; D.M. Dougall; Alexander Douglas (of the 'Vision'); T.B. Drage (Captain of S.S. 'Hochung' and S.S. 'Sin Nanzing'); William Dreyer; Dreyer & Co.; Sandwith Drinker; James Drummond; Francisco Dublé (Captain of the 'Teresa Ferry'); Captain John G. Duncan; Nathan Dunn & Co; William Durant (Captain of the 'Good Success'); John H. Duus (Reiss & Co. and Lindsay & Co.); Alfred T. Duval.

Eacoobjee Ibrohimjee Pottel; President and Select Committee of East India Company; Francis Ede; Eduljee Framjee Sons & Co.; Eduljee Nowrojee; Eglinton, Maclean & Co.; Adam Wallis Elmslie; [ ] Endicott; Henry Collins Endicott; James Bridges Endicott (uncle of Henry C. Endicott); W. Escott (Captain of the 'Samarang'); Victor Esteban; John H. Everett; Percival L. Everett; Francisco Xavier Ezpeleta (Francisco Xavier Espeleta); Ezra & Judah.

Fairlie, Bonham & Co.; William Fallowfield; James Fawcus M.D. (70th Bengal Native Infantry); Henry S. Fearing; Christopher Fearon; G.(?) A. Finck (Siemssen & Co.) Robert Findlay (Captain of the 'Foam'); Maximilian Fischer; George V.W. Fisher; William Henry Fittock (British Consulate); John Fitzpatrick; D. Fletcher; Fletcher & Co.; James M. Laurie Fogo; Antonio F. da Fonseca; Jose Maria da Fonseca; Sir Charles Forbes, 1st Baronet; Paul Sieman Forbes (Russell & Co.); Robert Bennet Forbes (Russell & Co.); John S. Fox; Framjee Cowasjee; Framjee Pestonjee; Framjee Ruttonjee; Charles W. Francken (of H.C.S. 'Inglis'); Henry Fraser (Captain of the 'Good Success'); John Poyntz Munro Fraser (British Consulate); Frith & Co.; Fuckerjee Rumberjee; Fuckerjee Rustomjee Baria (Fukeerjee Rustomjee); Furdoonjee Hormasjee.

Frederick Gach; George Thomas Gape (Lieutenant, 3rd Foot); Christopher Thomas Gardner (Acting Vice-Consul); John Endicott Gardner; William & Thomas Gemmell & Co.; William Renshaw George (Charles Thomas & Co.); Arthur M. Gepp; Gepp & Co.; B. Gernaert; Getroop Oudaychund; George Gibb; John D. Gibb; T.A. Gibb; Gibb, Livingston & Co.; J. Gibson (of the S.S. 'Hong Kong'); Gifford & Co.; William Gilbert (Augustine Heard & Co.); Herbert Allen Giles; C.V. Gillespie; Gilman & Co.; Richard James Gilman (of Gilman & Co.); William F. Gilmore (of Jardine, Matheson & Co.); Revd P. Girard (Roman Catholic missionary); O.S. Glisson (Lieutenant commanding U.S.S. 'John P. Kennedy'); George B. Glover (Commissioner of Maritime Customs, Canton); James Goddard; James Goddard & Co., Canton; R. Godfree (of the 'Phlegethon'); F. Godley; John Godsil (Captain of H.I.C.M. gunboat 'Anlan'); Joaõ Baptista Gomes; John Burgess Goodridge; John Gover (Captain of the 'Samarang'); J.W. Graham; Andrew Grant; William Burley Grant (Royal Naval Lieutenant, H.M.S. 'Comus'); P.W. Graves (of the 'Spee'); John Henry Gray; Samuel Gray; Edward Henry Green; James J. Green; H.J. Greene (Captain of the 'John Munro'); Captain Joseph Gregory; Ronald Greig; Henry Sturgis Grew; Gribble, Hughes & Co.; A.M. Gubbay; J.H.T. Günther (Harbour Master, Canton and Kiukiang).

Habibbhoy Ebrahimbhoy; Hajee M. Mohmed; Hajee Mahmood; Hajeebhoy Dawood; Eldred Halton; James Hamilton; S.S. Hamilton; Hamilton, Gray & Co.; Henry Fletcher Hance; B.E. Hancock; H.S. Hancock; His Excellency Hang, Comptroller of Maritime Customs, Canton; Revd Andrew Patton Happer; H.R. Hardie; B. Harkort; Harkort & Co; Henry L. Hart (Captain of the 'Stornaway'); W.H. Harton; William Hastings (Jardine, Matheson & Co.); Thomas Schuyler Hathaway (of New Bedford, Mass.); [ ] Heard; Albert Farley Heard; Augustine Heard Jnr; Augustine Heard & Co.; Rudolph Heinsen; Hengtai Hong, Committee to examine the accounts of; Heerjeebhoy, Ardaseer & Co. (Herjeebhoy, Ardaseer & Co.); Heerjeebhoy Rustomjee; Hesse, Ehlers & Co.; Alexander Heymann; John Frederick Higson (of Jardine, Matheson & Co.); John Hine (Captain of the 'Earl of Balcarres'); Luman Norton Hitchcock; Gustav Hitzeroth; Edward Hocker; J. des Amorie van der Hoeven; Archibald Hogg; R. Holdsworth; John Holliday; Holliday, Wise & Co.; Hongkong & Canton Steam Packet Co.; Hong Kong & Canton Steam Packet Co., Provisional Committee of; British Mercantile Community at Honam; 'Hong Kong Times'; O. Hopkins; Admiral James Hope; Hormasjee Sapoorjee Patuck; M. Hormasjee (Hormojee); D[ ] Hormasjee (Hormuzjee); Hormasjee Framjee & Co. (also Hormusjee or Hormuzjee Framjee & Co.); Hormasjee Framjee Matta; Robert Alexander Houstoun; Augustus Howell (Jardine, Matheson & Co.); William Gunston Howell; Robert Howie; Howqua; Henry W. Hubbell; C.A. Hübener; R. Hudleston; A. Hudson (Gilman & Co.); T.F. Hughes (Deputy Commissioner of Customs); William H. Hughes (Gribble, Hughes & Co.); J.A. Hulbert; Gervas Humpston; Robert Augustus Carew Hunt (Lieutenant, 5th Bombay Native Infantry); Thomas Hunt (of Thomas Hunt & Co.); Thomas Hunt & Co.; Hunt & Tobey; William C. Hunter; G. Hussunally & Co.; J.T. Huttleston.

J.H.H. Ilbery; James Ilbery; Ilbery, Fearon & Co.; Indo-China Steam Navigation Co. Ltd; O. Inglis; Hugh Rose Innes (Lindsay & Co. and John Frister & Co.); James Innes; Robert M. Isacke (Captain of H.C.S. 'Orwell').

W.H. Jackson (of the S.S. 'Kwong Sang' and S.S. 'Kutsang'); J.J.L. Jacobson & Co.; Horatio Gay James (Jardine, Matheson & Co.); Jamieson Gifford & Co.; (Sir) Jamsetjee Jejeebhoy Sons & Co.; [ ] Jardine; Andrew Jardine; David Jardine (partner, Jardine, Matheson & Co.); Joseph Jardine; Rachel Johnstone Jardine; Sir Robert Jardine, 1st Baronet; William Jardine; William David Jeans (Paymaster, Royal Navy); Jeevunjee Cowasjee; Jemsetjee Eduljee; Jemuljee Eduljee; J. Jenkyns; Jewraz Cooverjee; Stephen P. Johannes; Alexander Johnston Senior; Andrew Johnstone; Charles K. Johnstone; Charles George Jones (of the 'Marquis Camden', 'William Jardine' and 'Prima Donna'); Sir John Newell Jordan K.C.M.G. (British Consular Service); J. Joseph.

G. Kamp; Karrumchund Premchund Amdabadey (also Curamchund Premchund Amdavady, Currumchund Premchund Ahmedabady and Kurrumchund Premchund Amdabadey); Kavulnan Hamersing; Arthur Saunders Keating; D. Kennedy & Co.; B. Kenny; Mrs L. Kenny; Kesrising Khoosalchund; Kessowjee Sewjee & Co. (also Kesewjee Sewjee & Co. and Kessewjee Sewjee & Co.); James Johnstone Keswick; Khan Mohomed Alladuibhoy; William Keswick; A. Kewi; George E. Kilham (of the 'Kensington'); Charles King (Jardine, Matheson & Co.); Charles William King (Olyphant & Co., Canton); Frederic A. King; King & Co.; N. Kinsman; William Kirby (Jardine, Matheson & Co.); C. Kleczkowski (Commissioner of Customs); F. Kleinwächter (Commissioner of Customs); C.A. Koch.

Lada Bhanjee; T. Lambani (of the 'Amelia'); E.L. Lança; William Lane; John F.B. Langelier (1st Lieutenant, gunboat 'Chen-to'); Edmund Larken; Thomas Lancaster Larken (of Jardine, Matheson & Co.); John Henry Larkins (nephew of Thomas Larkins); Thomas Larkins (Captain of H.C.S. 'Marquis of Camden'); John Richardson Latimer; Peter George Laurie (of Jardine, Matheson & Co.); F. William Lawrence; William A. Lawrence; George Tradescant Lay; August Le Coq; L.E. Lebert & Oxford; Henry B. Lemann; Edmund Henry Lenon (Lieutenant, 67th Regiment; V.C. 1861); John Lenox; Thomas Coates Leslie (Dent & Co.); William Leslie; James Lewis (Captain of the American ship 'Josefina Elias'); William D. Lewis; William D. Lewis & Co.; Jozé Maria de Oliveira Lima; Limjee Jemsetjee & Co.; Charles Perez Lincoln (U.S. Consul); A.A. Lind (of Coare, Lind & Co.); Lindsay & Co.; Theophilus Gee Linstead; G.N. Livesay (Captain of the 'Nile); J. Livingston (Gibb, Livingston & Co. and J. Livingston & Co.); John Livingstone; Robert Locke; Constantino Jozé Lopes; Evaristo Lopes; F.A. Lopes; J. Lopes; James Lowther (Captain of the 'Sebastopol'); George Lungley (of the 'Lady Hayes'); W.H. Low; C. Lucas; Cowasjee Sapoorjee Lungrana; C.S. Lungrana & Co.; George Lyall; Lyall, Matheson & Co.; Lyall, Still & Co.

James Macandrew; James McCormick (Captain of the 'Countess of Seefield' and member of Alvord & Co.); Alexander John McFarlane (Captain of the 'Sulimany' and 'Amazon'); Francis Coleman Macgregor (British Consulate); John Macgregor; Josiah McGregor (of Bombay); Robert Macgregor (Jardine, Matheson & Co.); Benito Machado (Captain of the 'Dorothea'); Juan Nepomuceno Machado; D. MacHaffie; Donald W. MacKenzie; S. Mackenzie; (Sir) William Mackenzie (of the 'Governor Findlay'); M.G. Mackertoom; Mackertoom & Co.; Mackinnon, Mackenzie & Co.; Mackintosh & Co.; J.E. MacLachlan; Alexander Campbell Maclean (partner, Jardine, Matheson & Co.); John Lauchlan Maclean; Malcolm Anderson Macleod (junior partner, Jardine, Matheson & Co.); Captain Robert McMurdo; John Macvicar; William A. Macy; Frederick Madan (Captain, H.C.S. 'Berwickshire'); William F. Magee; Charles Magniac (brother of Hollingworth and Daniel); Herbert St Leger Magniac; Hollingworth Magniac; Magniac, Jardine & Co.; Magniac, Smith(s) & Co.; Mahomedally Motabhoy; Charles Malcolm; W. Maltman (purser, H.C.S. 'Thomas Coutts'); J. Ayton Mann (of Thomas & Mercer); Daniel Manson; Manuckchund Heerachund; J. Manuel; Henry Davies Margesson; Margesson & Co.; Charles Marjoribanks (East India Co.); Dr Samuel Marjoribanks (British Consulate, Canton); Charles Markwick; Richard Markwick; Domingos S. Marques (Thomas Hunt & Co.); F.P. Marques; G. Marshall (Moul & Co. and Birley & Co.); Delacroix Marsy (Captain of the 'Josephine Amédie'); Alexander Martin; C.W. Martin (Captain of the 'Clarendon'); Augusto Martinon; [ ] Matheson; Alexander Matheson; Donald Matheson; Colin Shaw Matheson; (Nicholas) James Sutherland Matheson (also 'Santiago Thomasen', pseudonym); William Mathieson; William Frederick Mayers (British Vice-Consul); John Michael de Courcy Meade (Lieutenant, R.M.); John A.T. Meadows; Thomas Taylor Meadows (British Consulate); Merwanjee Jejeebhoy; Joseph Melany; W. Melrose; William Melville; John Stephen Mendes; Julius Menke; William Menzies (Royal Naval Lieutenant, H.M.S. 'Comus'); Mercantile Bank of India, London & China; Merwanjee hormasjee; Merwanjee Maneckjee; Merwanjee Dadabhoy (M. Dadabhoy; of Canton); Charles Theophilus, Lord Metcalfe (previously Sir Charles Theophilus Metcalfe); John & James Meyer, London; Mhadowdoss Ransoredoss; John Millar; A. de Miranda; Mirza Mahomed Hoosein; P.W. Modderman; Tonco Modderman Jnr.; M. Baron [ ] Moelat; Mohomed Thonerbhoy & Co. (M. Thonerbhoy & Co.); A.S. Molison (Captain of the 'Lancashire Witch'); Julius Möller; James Molony (of the Select Committee, East India Company); Molony & Roberts; J.G. Mordue (Captain of the barque 'Superb'); William Moresby; Martin Crofton Morrison (British Consulate); William H. Morss; A.R.B. Moses; Lionel Moses; George Moul; Moul & Co.; John T. Mounsey; Mowqua; T.A. Mudge; C.D. Mugford; Mugneeram Chandoormull; Munchasang Jeysang; Muncherjee Furdoonjee & Co. (Muncherjee Furdonjee & Co.); George D. Munroe; Joseph Manuel Mur (of Olyphant & Co. and Peruvian Consul, Canton); Charles W. Murray; Henry Murray (partner of Jardine, Matheson & Co.); Yorick Jones Murrow; John Petty Muspratt; T. Musson (Captain of the 'Conch').

G. Nanjee; William Napier; Neave & Co.; Neave, Murray & Co.; William Neilson; James Neish (Captain of the 'Fort William'); Nesserwanjee Ardaseer Bhanjah; Nesserwanjee Ardaseer Bhanjah & Co.; P. & D. Nesserwanjee Camajee & Co. (P. & D. Nosserwanjee Camajee & Co.); New York Mutual Insurance Co.; Thomas George Newton (tea inspector for Jardine, Matheson & Co.); J.M. Nicholson; Alexander Nicolson (Captain of the 'Red Riding Hood' and 'Argonaut'); Woldemar Nissen; Matthew Noall (Captain of the 'Saint Ja'); J.E. Noblea; Gustaf Norleen; William Nott (Captain of the 'Don Quixote'); Augustus Norden; Novo Mohanud Duttoobhoy & Co.; R. Nutter; Nuvutrah Ramrutton; Gideon Nye; Nye & Co.; Nye Brothers & Co.; Nye, Parkin & Co.

Thomas Oates (of Talbot, Oates & Co. and Captain of the 'Northfleet'); Thomas Scruton Odell (tea inspector for Jardine, Matheson & Co.); Okanamdass Jagannath (Okanamdass Jagonnath); Manuel de Olea; Henry M. Olmsted; Olyphant & Co.; Oriental Bank Corporation; Charles W. Orne (Augustine Heard & Co.); Eugenio de Otadui; William C. Otis; C. Wilhelm Overweg; Oxford & Co.

Francisco Jozé de Paiva (Francisco Jozé de Payva); [ ] Palha (Captain of the 'Milheiro II'); C.H. Palmer (Customs Service); George Park; James D. Park; Ebenezer Francis Parker; James Parker; John S. Parker; Samuel Parker (Captain of the 'Bombay'); Harry Smith Parkes; J. Parkin; Edward Parry (Captain of the 'Hercules'); Francis Parry; J.P. Pascoal; William Paterson (partner, Jardine, Matheson & Co.); William Patow; Payva & Co. (Paiva & Co.); Payva, Viuva & Filhos; Andrew Littlejohn Pearey (Jardine, Matheson & Co.); Dr Alexander Pearson; William Henry Pedder; Peerbhy Dhurumsey; John P. Peirce (Captain of the barque 'Science'); Peninsular & Oriental Steam Navigation Co.; Alexander Perceval; Antonio Pereira; B.A. Pereira; F.G. Pereira (Thomas Hunt & Co. and Messageries Imperiales); Manoel Pereira; John W. Perit; Oliver H. Perry (United States Consul); J. Pestonjee; Pestonjee Framjee Cama & Co. (also P.F. Cama & Co. and P.F. Camajee & Co.); Pestonjee Rustomjee Huckimjee & Co.; Edward Pettit; J.W. Phillips (of the 'Valetta' and 'Brightman'); F.V. Piccope; Revd George Piercy; F. Piñeyro; A. Pinto; Jose Maria Pinto; M.W. Pitcher (Dent & Co.); Pitman & French; P. Poletti; R. Pollard (of the 'Queen'); Stephen Ponder; F. Porter (Gibb Livingston & Co.); Thomas Powell (Captain of the 'Earl of Clare'); Thomas Preston ('Hong Kong Times'); William Probst; Walter L. Purdie; James Purdon; James Purdon & Co.; John G. Purdon; William Pustau & Co; Thomas Pyke (Nye, Parkin & Co.; Bull, Purdon & Co.; and Birley, Smith & Co.).

J. Rangel; S. Rangel (clerk, U.S. Consulate); Rathbones, Worthington & Co.; Lewin Read; John Rees (Captain of the 'Dansborg', 'Kronberg', 'Colonel Young', 'Austin' and 'Lady Hayes'); F. Reiche; Reiss & Co.; [ ] Remedios; G. Remedios; J.B. Remedios; Joze Candido dos Remedios; Remington & Co.; Remington, Crawford & Co.; D.B. Remy; Martin Renlok; E. Rennell; G. Richards (Jardine, Matheson & Co.); [ ] Richardson (Captain of the 'Golden Age'); Thomas William Richardson; Captain J.W. Rickard; Ripley, Smith & Co.; Archibald A. Ritchie (captain and merchant); A.A. Ritchie & Co.; Henry Ritter; James Thomas Robarts; A. Roberts; Issachar Jacob Roberts; Alexander Robertson; Daniel Brooke Robertson; John Robertson (Captain of the 'Equestrian'); Patrick Francis Robertson; Samuel Robertston; Robertson Cullen & Co.; William M. Robinet; William M. Robinet & Co.; A.A. de Rocha (purser of the 'Canton' and 'Lily'); Alexander Rodger (of Dent & Co.); Robert Holmested Rolfe (of Jardine, Matheson & Co. and Bocking); W.H. Roper (Captain of the 'John Adam' and 'Nimrod'); Richard Rothwell; Royal Sussex [Masonic] Lodge, No. 735, Canton; Pompilio Simeão da Roza; A.F. do Rozario; A.W.G. Rusden; George R. Russell (of Russell Sturgis & Co., and the 'Pascoa'); H. Vernon Russell (Captain of S.S. 'Corea' and S.S. 'Appin'); William Fellowes Russell (Thomas Hunt & Co.); Russell & Co.; Rustomjee Cowasjee; D. & M. Rustomjee (D. & M. Rustonjee); Rustomjee Byramjee & Co.; Rustomjee & Dhunjeebhoy Ruttonjee (also R. & D. Ruttunjee and Rustumjee & Dhunjeebhoy Ruttunjee); D. & M. Rustomjee & Co.; Rustomjee Ruttonjee & Co. (also R. Ruttunjee & Co. and Rustumjee Ruttunjee & Co.); C.G. Rutherford; Henry Rutter; Ruttonjee Dadabhoy Coloh; James Ryan; Charles Ryder; Phineas Ryrie.

George de St Croix (Gilman & Co.); Charles W. de Ste Croix; Pedro de Sagarzurieta; Charles Abraham Saint; Theophilus Sampson; Eliaoo D. Sassoon; Reuben David Sassoon; M. Sanudo; R. Sapoorjee; David Sassoon, Sons & Co.; John Scarth; Charles Scholefield; F. Schürch; D.W. Schwemann; Schwemann & Co.; Adam Scott; Charles Scott (Captain of the 'Duchess of Northumberland'); James Scott; William Scott (of Malacca); Francisco Antonio Seabra (Nye, Parkin & Co. and Augustine Heard & Co.); Seaman's Bethel Fund, Canton; Benjamin Seare; F.P. Senna; E.D. de Segonzac; Bernardino de Sena Fernandes; M.J. Senn van Basel (Acting Netherlands Consul); Captain Samuel Serle; S.A. Seth (Captain of the 'Charlotte'); H.H. Severs; Shaikally Meherally; John Shillaber; Theodore Shillaber; Shircose & Mackertoom; James Shirreff; S. Shoojawoodeen & Co.; Georg Theodor Siemssen; A. Shortrede & Co.; Siemssen & Co.; J.M. da Silva; J.P.N. da Silva (purser, S.S. 'Kinshan'); P.F. da Silva; A. da Silveira; M. Simoens; N. Simoens; George Simpson; John Simpson (surgeon, H.C.S. 'Marquis of Huntly'); A. Sinclair (Lieutenant commanding U.S.S. 'Supply'); A. Sinclair (of the S.S. 'Kow Shing' and 'Canton' and the Indo China Steam Navigation Co.); F. Sinclair (Blenkin Rawson & Co.); Frazer Sinclair; James Sinclair (of the Customs cruiser 'Shen Chi'); James Sindry; John Slade; William S. Sloan; Thomas Small (Captain of the 'Robert Small' and 'William Jardine'); Aaron Smith; Arthur Smith (Birley, Smith & Co., London, and Birley & Co., Canton); C.T. Smith; E.C. Smith; F. Burgess Smith; George J.O. Smith (Captain of the 'Mermaid'); George Mackrill Smith; H.H. Smith; Henry Smith (Jardine, Matheson & Co., Amoy, and Elles & Co.); James Adam Smith; James Read Smith (Russell & Co.); Thomas Charles Smith (East India Co.); Winkel Smith; Smith & Brimelow; Smith & Fearon; Captain Francis Smyth; R. Snelling; W.R. Soames; [ ] Solano; Sorabjee Tamooljee; Sorabjee & Limjee; R. Souza; M. d'Souza (of Schwemann & Co.; in Macao 1840); A. de Souza; Joaquim de Souza Jnr; L. de Souza; Thomas de Souza & Co.; William S. Spawforth; C.W. Spooner; D.N. Spooner; Charles Marsden Starks (Captain of the 'Eleanor'); Charles Frederick Still; Edmund A. Still; William Stocks (Captain of S.S. 'United Service' and S.S. 'Dragon'); Henry Francis Strange (Major, 26th Cameronians); Dr R. Strange; Henry P. Sturgis; Robert Shaw Sturgis; Russell Sturgis (Russell, Sturgis & Co. and Baring Bros & Co.); James P. Sturgis & Co.; Sutton & Henley, Whampoa; John D. Sword & Co.; Syah Areby.

M. Tacky; Charles N. Talbot; F.R. Talbot; Alfred Taylor; Charles R. Taylor; Robert Taylor & Co.; Tallana; Nicanor Tejerina; John Templeton; John Templeton & Co. (of Canton); H. Thiel; Robert Thom; Thomas & Mercer; Charles Thomas; Thomas Thomas; John Skelton Thompson (of the barque 'Georgiana'); Josiah Thompson; Thompson, Roberts & Co.; [ ] Thomson (Captain of the 'Omar Pasha'); Thomson & Co.; P. Tiedeman Jnr.; Charles E. Tilby; J.A. Tinawy; G. De Trenqualye (French Consul); Charles K. Tuckerman; Revd Frederick Storrs Turner (London Missionary Society); Richard Turner (of Canton); Turner & Co.; Richard Turner & Co., Canton; George Tyson.

George Urmson.

Vaccatchund Cushalchund; Vallymohamed Alloobhoy; Seraphin Van Caneghem; Seraphin Van Caneghem & Co.; Antonio F. Vandenberg; J.P. Vandenberg; J.P. Van Loffelt; W.B. Varco; Fritz Vaucher; Henri Vaucher; Vaucher frères; Joaquim Jozé Ferreira Veiga; A. Viegas; Maximino Villanueva; Vassonjee Amerchund.

Thomas Francis Wade; George Henry Wale (Royal Naval Lieutenant, H.M.S. 'Rapid'); Alfred Walker; Chamberlen William Walker (Captain, 5th Bombay L.I.); Robert S. Walker (P. & O.); Thomas L. Walker (Surveyor General's Office); William Walkinshaw (Turner & Co., Canton, and the Hong Kong & Canton Steam Packet Co.); Robert Wallace (Captain of the 'Pluto', 'Cowasjee Family' and 'Challenger'); Thomas Walsh; Isaac Walton; Wan Tit Yun; Henry Hughes Warden; W.H. Wardley & Co.; C.F. Weber (Balguerie & Co., Bordeaux); Thomas Weeding; Charles Thomas Wells (Captain of the 'Cama Family'); William Shepard Wetmore; Wetmore & Co.; Commanders of vessels lying in Whampoa Reach; Edward Whittall; James Whittall; L. White; Thomas Blenkinsop White (Captain of the 'Lanrick' and 'Fiery Cross'); William White; W.H. Whitehead; Whiteman & Co.; George Whitfield; John Whyte (Captain of the 'John Bannerman'); Ludwig Wiese; Benjamin Chew Wilcocks; J.S. Wilcocks; Spencer Wilde (Captain, S.S. 'Fooksang'); Peter Wildridge (of the 'Runnymede'); M. Wilhelmy; Alfred Wilkinson; T. Wilkinson; Alfred Wilkinson & Co.; [ ] Williams; John Williams; John P. Williams; P. Williams (of the U.S. steamer 'Queen'); Samuel Wells Williams; C.J.H. Wilson (Captain of the 'Catalina'); J.P. Wilson (Captain, H.C.S. 'Dunira'); Horace Wiltshire; W.R. Winch; Charles Alexander Winchester; George Wise; Wise, Bidingford; Wolcott Bates & Co.; George Benjamin Wolseley; Wongshing; R.W.H. Wood (Jardine, Matheson & Co.); H.M. Wright; Henry Wright (partner, Jardine, Matheson & Co.); W. Wright (of Canton).

M.F. Xavier.

Joaquin Ybar; Yeh (Imperial Commissioner and Viceroy of Kwang-tung); R. Yriarte; Francis Xavier Joseph de Yrisarri; Maria del Carmen Yrisarri; Romualdo Yrisarri; Yrisarri & Co.

Manuel Zaragosa.