We have your favor of 13th Inst. and in Compliance therewith have this day shipped to the address of Gibson & Jefferson say

80 Bundles 2.0.0.0 nail rods at 52/6	$280.
Porterage	1.	00
	$281.	00

We recd a few days since from Mr Barnes the $281 which is to your credit. we had expected by this time to have had the Sheet Iron (ordered Sometime Since) ready, but it is not yet come to hand. they wrote some days ago from the Manufactory that they were then making it. hope it will be on in A few days.

We are Respectfully Yours