(Endorsed: recd. Jany.9, 1837)
No.16 PISO 3RO CALLE SAN IAGO,
MADRID, Dec. 31st, 1836.

MY DEAR SIR, -- I forward the bill of my expenses from the moment of my quitting London up to the time of my arrival at Madrid. When it is considered that I have been nearly two months on this most perilous journey, it will probably not be deemed extravagant; should that however be the case, I shall be very willing to defray from my salary any deduction which may be made. I beg leave to call your attention particularly to the expense of horse-hire. I paid an ounce of gold for two miserable animals from Seville to Cordova, I had to maintain them by the way, to pay their expenses back, and to provide a guide. Neither of the horses was worth what I paid for their hire; it is true their master risked their being captured by the bands of robbers from whom I providentially escaped. It will in future be much cheaper to purchase horses. You will oblige me by informing me how my account with you stands, for it seems I was indebted to you on departing. I have seen Mr. O'Shea and Mr. Wood; with the assistance of the former gentleman I hope to obtain the paper for the work at a considerable less price than that stated in Mr. W.'s estimate, as Mr. O'Shea is connected with the paper-mills of Catalonia. I shall write to Mr. Brandram in a few days and in the meanwhile remain, etc.,

G. BORROW.