New York June 18, [undecipherable] Gentlemen I have made an enquiry into the merits of the claims of [undecipherable: John W. ?andell]. It appears to me that the [due Balance?] by him cannot be considered of the nature of [obligations?] [undecipherable] [undecipherable] the debt should be paid by the United States, [undecipherable] persons to whom the money is due [as having?] [undecipherable] holding them [Rights?] in consequence of allowances [found them?] [as?] [undecipherable] officers, I do not consider it proper for me to [have?] liquidated their accounts [undecipherable] for which reason I have drawn [undecipherable] the Honor to [remain?] them.