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Sir Dec 22 I Rec’d yrs with the Inclosed Bill for £100 for which I thank you, I doubt several in Newcastle has lost Money by the Bowman’s failing, which am very sorry for, As for Mr Nisbett was always lookt upon to be a mighty Rich man, and had great Dealings with the <…> Hull Merchants, who I hear suffer Extreamly by him Especially his nigh kinsman Mr Garforth, who [crossed out: ‘is a very rich man’] has a very considerable Estate, and able to bear it, With my Service to Mr Featherstone I am Yr Humble Servt Henry Reay & / Comp Merchts In Newcastle