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Calcutta 14th January 1846

[Messrs?] Jas & Wm Macarthur
Sydney - N.S.Wales

Dear Sirs,
I have the pleasure to acknowledge the receipt of your [indecipherable] of 1st Sept. containing particulars of 11 cases of Australian Wines which you have sent to us with the [indecipherable] of ascertaining whether they are likely to suit this Market.  
The Wines were landed nearly seven months ago, but they do not appear quite in a fit state yet to enable us to judge of them fairly.  We shall try them again when they are more settled and wait afford you with a full report.  In the mean time

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