| Summary: | In the letter Burgess discusses the financial situation of Lucy Audubon, the widow of naturalist John Audubon; Lucy's two sons have also died recently: "Three widows and their families suddenly left without a single male relation seventeen years of age anywhere near them is a very trying position." Burgess has been trying to help the women, who have property but "are somewhat cramped for ready cash for daily current living expenses." Burgess also mentions $420 Harris sent to Lucy Audubon, which was payment for the purchase of two pictures by her husband. With the letter Burgess encloses a printed notice announcing the dissolution of his old firm, Burgess & Mead, and the creation of a temporary dry goods firm, Burgess & Seaver.
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