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To Mr Denton Newcastle 15 Jan[ua]ry 1731/2 Sir I am favoured w[i]th yours of the 8th & 11th instant, advising me of your Draught upon me for three hundred & twenty pounds to w[hi]ch I shall pay due honour, Trade being dull, money scarce & an opportunity offering this Day, I have redrawn upon you the above Sd sum of three hundred & twenty pounds payable to Mr Roger Pearson on Order twenty days after Date to w[hi]ch I desire you will pay the needful, & when the bill is paid I shall return you yours as you may do mine to me, in order to prevent any after reck[oning] on this affair. The things you sent in your providence are come safe I delivered as directed. I am ….Yours etc J Richmond