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.

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.

Mentions a shipment of various goods he has ordered sent to Captain [Thomas] Vose by way of Captain Kelleran. Discusses his lime business, especially focusing on the necessity of preparing good quality lime, and on the price he is getting for selling the lime. Also discusses coopers they hired to work on Knox's estate. Touches briefly on several other matters.

Knox explains that the expenses of his estate have exceeded his income. Knox has depended on lumber to help pay the bills, but the bad saw and bad logs have been the norm of late. Knox states that the object of this letter is to turn your attention to making the gang of Saws in lobby mill profitable. Knox is concerned with the neglect of the mills.

Describes another visit from Captain Killeran [usually spelled Kelleran- may be Benjamin or Edward]. Writes that he has brought a variety of cargo, including iron and coffee, and will depart again soon with another shipment. Discusses recent stormy weather and mutinous workmen. Provides other noteworthy information about the Knox estate and the lime business.

Writes in response to two of Gleason's previous letters. Reports that the articles a Mr. Bentley ordered will be sent on a vessel in March. Mentions the very serious problem of the destruction of the lime store, which he blames on the carelessness of the coopers. Discusses business with Mr. [possibly Ebenezer] Thatcher and the firm of Alden & Robbins. Provides instructions and commentary on his manufacturing business.

Informs Knox that he drew an order for some money.