1. Jean-Frédéric Perregaux (d. 1808), a banker from a Neuchâtel family, was associated with Isaac Panchaud (for whom see XXV, 424; XXVII, 37n): Lüthy, Banque protestante, II, 718–21. The writer of the present letter also wrote twice to WTF, forwarding a letter from David Hartley on Aug. 29, 1781, and asking the acceptance of a bill of exchange on Sept. 21, 1782. Both letters are at the APS.

2. In red ink, and possibly in BF’s hand, “Novr.” is written above “Octr”. As is our practice, we print the letter under the earliest possible date.