your Accounts as appear to the Petitioner remains unclosed it would be improper, for me to give the certificate required. I am Sir Y^r M^t Serv^t Joseph Howell Joseph Howell Esq^r Comptroller Generals Office Jan^y 15^th 1788 D^r Sir I shall in a day or two transmit you the list of Pennsylvanians in the independent Corps— and am taking a copy of such part of the roll of the Pennsyl^a regiments as I need and will soon send you the Musters as you desire beginning at the first regiment — Col Bayard waits with impatience to hear from you on the subject of his Accounts. I wish you may be able to send him the Certificate for his pay which you retained that he may get at Interest before the Loan is closed. I am D^r Sir Y^rs Sincerely J^no Nicholson