| 114 Broom Terrace
Bury New Road.
12th August 1869.

My dear Sir,

It were fruitless indeed to attempt to say with what delight I perused the words of friendly feeling and regard, which you have so kindly addressed to me; and, I fear that the thanks I fain would speak for the handsome and substantial recognition, of which you have been pleased to deem me worthy in connection with the past, may be but feebly conveyed.

Yet, though the tongue falter, I am sure, you will not on that account fail to interpret the heart truly.

| The touching allusion made to the memory of my late Mother, I cannot permit to pass away without acknowledging how profoundly I esteem your still unforgotten remembrance of days, that the lapse of long years has been powerless to dim.

I would also gladly avail myself of this opportunity to own the lasting obligation, under which I stand towards you for the more than friendly interest you have ever taken in my welfare, and, I assure you, your sympathy in the most painful situation of my life hitherto, and the encouragement, which your counsel then afforded me are recollections, which time can neither pale nor efface.

I must confess, that I felt your | separation from us in retiring from the firm a little saddening,—something akin to the regret one cannot help but feel in taking leave of old and long cherished friends.

The shadow however has its relief in the pleasing anticipation, & the hope & trust, which I fervently entertain, that, freed from the absorbing cares and pitty annoyances of business life, you may long enjoy in congenial pursuits those higher attractions, which a life of freedom & leisure secures, and to acquire which it is the lot of most men to battle, but of few to obtain.

In bidding you farewell in your capacity of associate in the old firm I beg you to believe, Sir, that I can never forget the uniform kindness and consideration, which you have | shewn to me so long, and I doubt not that in days to come I shall still gratefully & admiringly remember you, & look back with many a regret upon the years of service spent under your valued guidance and direction.

I remain,
My Dear Sir,
Yours faithfully,
Wm Tatham.
Fredk Engels Esqre