Letterbook containing retained copies of commercial correspondence between an unidentified London shipowner and merchant and his various business associates, many of them Americans in the Carolinas, including Thomas Pearce, Robert Smyth, and James Britt. Subjects include the pricing of and credit for cargoes of wine, cork, indigo, rice, and Negro slaves from Guinea; news of family members and mutual friends; recommendations of business associates and ships’ captains; and schedules of repayment