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C——, December 10, 19—.

Messrs. Holmes & Wilson,

N——.

Gentlemen:—

Having recently established myself in the retail Hardware business in this city, with fair prospects of success, and being in need of goods from time to time, I would like to open an account with your highly respected house.

My capital is small, but I have the satisfaction of knowing that what little I possess is the fruit of my own industry and saving. I can refer you to the well-known firm of Smith, Day & Co., of your city, as to my character and standing.

Should my reference prove satisfactory, please forward me at once, by Adams Express:

 2 Butcher's Bow Saws,

 ½ doz. Mortise Locks, with Porcelain Knobs,

 2 kegs 8d Nails,

and charge to my account. My habit is to settle on the 20th all bills rendered on or before the 1st of each and every month.

Hoping that my order may receive your usual prompt attention, I am,

Yours respectfully,

William T. Browning.