Largely illegible. Discusses financial arrangements between Knox, Sumner, and the firm of Wales & Beale, particularly regarding Knox's shipping business.

Unsigned, but handwriting suggests the author is Henry Knox. Discusses financial and business transactions, including his shipment to Sumner of casks of lime.

The firm of Wales & Beale writes to discuss a financial transaction between Knox and Mr. [Elisha] Sumner. They also mention Knox's accounts in general, such as those related to his lime business.

Mentions his receipt of Sumner's letters, which apparently crossed his in the post. Discusses the hiring of workmen for his estate, and his instructions to Mr. [John] Gleason on the subject. Also provides information about the upcoming arrival of Captain [Edward] Kelleran, who is bringing on his vessel a shipment of lime.

Discusses his late arrival to Portland, and adds that Captain [Edward] Kelleran has not yet arrived. Provides instructions for his shipping and lime works business.

Writes that he has received Knox's recent letters, and assures him he will try to help Knox in whatever way possible. Adds that he does not lack the will to help, but does lack the means. Declares that he was unable to avoid paying some of Knox's interest, but will try to avoid paying more interest if he can. Discusses helping Knox with obtaining supplies for a ship. Mentions financial arrangements with several people, including Samuel Waldo. Also reports the death of an acquaintance, Mrs. Geyer.

Has received Gleason's letter via John Robinson. Discusses financial transactions between Gleason, Alexander Lermond, and Captain Edward Kelleran. Comments on an order Gleason placed, in his letter via John Robinson, for iron and other articles. Complains that the casks of lime recently shipped via Captain Kelleran were treated with extreme carelessness.