To:                 Messrs Perkins, Bacon & Petch, London

From:             R S Findlay, Manager, Glasgow Bank, Glasgow.

Dated:            17th April 1837.

 
We remain certain your most obedient servants,

 
For Glasgow Bank Co.

 
R. S. Findlay, Manager

 
Glasgow Bank, 17th April 1837.

Albeit this letter is addressed from the Glasgow Bank it perhaps should have been from the Glasgow and Ship Bank which was established in 1836 following the merger of the Glasgow Bank Company and the Ship Bank.

The firm name of Messrs Perkins, Bacon & Petch was adopted in July 1834 following the assumption of Henry Petch as a Partner.