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Pendell Court,

May 18th

My dear Manning

Many many thanks for your letter & your most kind expressions of sympathy.  Tho ten months have elapsed since the sad blow felt, I will need all the aid that the kindness of my friends can afford.  I have in truth lost my all, my prop & stay & already begin to feel 

James A. Manning, Esq.

[Cross-hatched writing]


With very kindest regards to Mrs. Manning & all the members of yr. family that I have the pleasure of knowing.  I am 

My dear Manning
Ever most truly yrs,

Geo: Macleay


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