I am exceedingly sorry for the vexatious, though, I hope, only temporary loss which you have met with; but I have so little character for being a man of business, that if the bills were advertised in my name it would be publicly confirming the suspicion—but in your own name, it will be only considered as a very extraordinary circumstance, and I therefore give my impartial opinion in favour of the latter mode. Remaining, my dear ——,