Thou, being my Neighbour in my Infancy and Acquaintance, and Fellow Citizen, I make Free to write a Little to thee, and Herewith Present thee with a pair of Soles of Leather of my Own Tanning to Keep thy feet warm, as American Produce. It is Tan’d in a Mode of my own Invention, I think Never Practiced on this Side the Water to my Knowledge. The Steer of Whicth Hide Was Fatted at Carpenters Island, and Killed for our markett. The Hide, in the hair, weighed 140 lbs. and was 21[?] months in Tanning, and when Dry Leather weighed Near 70 lbs. on Proof of this Kind and Manner, Some of Our Best Shoemakers Say, Hammers Well. I Just Lett thee Know, that We as Tanners are Endeavoring to Excell Eacth Other in Doing our Best in this Manufactory and I think may be Justly Said the Trade is Improveing, I think we have Some as Good Hides in our Parts as in England, although not So General, Nor Yett So heavy.

I take this Little Pleasure to Converse with thee, Well Knowing thou art a Friend to America, and Townsman of mine. I, Haveing Some Connections at Burlington, Was there Lately and See Governor Franklin, Who was Well. Thus Conclude with mucth Love, thy affectionate Friend