Lorient merchant banking firm formed by Jacques-Alexandre Gourlade, a Lorient merchant and a former director of the Compagnie des Indes, and James Moylan, a merchant at Le Havre.

The commissioners appointed Moylan American commercial agent at Lorient (1777) on condition that he find a local merchant willing to advance credit. The firm the two men subsequently formed provided Franklin with important intelligence and functioned as a disbursement firm which advanced the funds necessary to purchase supplies needed by vessels such as the Alliance.