New York [undecipherable] [undecipherable] Dear Sir Having made application in respect to your business and produced to the Comptroller your reply to [undecipherable] the [undecipherable] su[undecipherable] I [undecipherable] [with unmade] on your accounts, [undecipherable] the previous to passing them in the Treasury You first say in your remarks that you are of opinion that the N$5,000 dolls is a mistake, as well I understood that you consent to its being considered in your accounts as only 170,500. I believed it arose from an error made in casting [undecipherable] turning the dollars into [undecipherable]. You think that your charges against Pendergast are right and amount to 191,193 Dols — you may depend on [undecipherable] warrant, receipts and entries and I, not you are to [undecipherable] copies from your entries and papers [undecipherable] of his no acknowledgment, as furnished by you for a further sum than 185,793 Dols — nor has he settled his accounts or lodged in any Office, where I can possibly find it, any account of the monies he has received. of course the Treasury cannot, according to the principles of [undecipherable] without further authority pass the same difference between these sums & your accts. The deficiency in the advance to M^r Nary will be notified and the precise value of the same, sent you when it is liquidated. The warrant enclosed over to you by M^r [undecipherable] will do not pass, in the opinion of the Comptroller, as it ought to be returned into the Treasury; and the same [cancelled before?] you can be discharged from it. The error said to have been at abstract N^o 7 was not an overcharge, it is a mistake made in the addition of its abstract [undecipherable] you can ascertain this by your own Books. [undecipherable] · The Comptroller says Major Burnett's receipt is not produced — only an acknowledgement for $1[undecipherable] Doll[ars] from [undecipherable] for 86,000 Dols, but [undecipherable] that [undecipherable] with whom the [undecipherable] left the Bills, which amounts to [undecipherable] Dols [undecipherable] [undecipherable] as [undecipherable] supposed for the whole sum, your reason would be just; but as there is no receipt from the [undecipherable] it becomes necessary that some [undecipherable] [undecipherable] procured by you, whereby he may at [undecipherable] be obtain[undecipherable] do it. I had hoped that your accounts would have been more easily closed, but difficulties will always arise in business of so extensive a nature. I am however of opinion that a delay at this time can prejudice you but little [undecipherable] the Treasury of the United States is [undecipherable] with money, that [undecipherable] there would be little prospect of your obtaining your balances, I am unacquainted with the value of the New [undecipherable] you mention and cannot advise you in that respect. I have written to M^r Pendergast who I hear lives in Maryland, and requested him to inform me of the amount of the monies he received from you. Jos Clay Esquire.