The letter is an interesting and rare letter from the most famous Chinese merchant in the early nineteenth century, Houqua (Wu Bingjian). At his death in 1843, Houqua was considered to have been one of the wealthiest men in the world.
The letter states that the British are taking American vessels, and goes on to make a request for the proceeds of the cargo of the Leda be remitted to Houqua's agents James and T.H. Perkins in Boston. This letter also shows that Houqua, with the help of the Perkins, was carrying out extensive business ventures on his own account separate from his primary business as a Hong merchant.