Expresses his regret for having communicated to Boucicault the intention of William Winter's nearest friends, as he only just learned that Boucicault is a recent acquaintance of his. Letter is dated simply "Wednesday" but 1873 is written on the first leaf in what appears to be William Winter's hand.

He will do his best to send the number of volumes Partington desires. On letterhead of the Lotos Club. Letter is undated but an annotation on verso in an unidentified hand gives date as Jan 18/87. Addressed to [F.P.?] Partington; recipient is possibly Frederick E. Partington.

Rowe tells Winter that his extended hand was a great comfort under distressing circumstances. Apart from the shortcomings of the piece, somone lost his only child that same afternoon and was more than useless.

Reaffirms that his current terms are "share after expenses," but that "under the circumstances I do not feel justified in sharing your cream - so let the old terms stand - after 100£."