A sheet containing two manuscript letters from George Mackintosh & Co., Glasgow, to (respectively) Jardine, Matheson & Co. and Magniac & Co., Canton, 10 August 1832. The first letter acknowledges receipt of a circular from Magniac & Co. of 15 February announcing the formation of Jardine, Matheson & Co., proposes further shipments of cudbear, and urges the sale of any cudbear the company has in hand. The second letter acknowledges the receipt of a remittance for £200 from Magniac & Co. and of the discontinuation of the firm. A note on the reverse records that the document was received on 7 March 1833, and answered on 26th. There is also a typescript copy of the document's contents, and a typescript letter from D.G.M. Bernard, London, to James Steuart, Roehampton, 18 February 1932, describing the discovery of the original letter and its significance with regard to Jardine, Matheson & Co.'s history.