London, April 11th, 1826

I Ham (am) sorre (sorry) it (h)as not bin in my Power to Hansear (answer) your Lettear before no(w). I have bean veary porley (poorly) evear since the death of my por (poor) Brothear. Nowe I ham sorre to say he as (is) no mor(e). Before your first letter went out of Townd (town) it was far from (h)is intention to Rong (wrong) you of the money as he acknowledge(d).

It was doo (due) and he intended to sende it, hade he not bean tacken hill (taken ill) and expreste a wish to settled it befor he dide (died). But (h)is hillness was veary short as he only lay ten days. I thearfor (therefore) will send you 2 pounds as acknowledgement to my por deceased Brothar as I promesd him I wuld doo wot I culd (would do what I could) for you.

I therfor wish you to sende me the propear directions and mos (must) send it in a parcerl (parcel).

I remain yours,
S.B.

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