Private and business letters and papers. Only two are 17th-century: the collection really beginning in 1738, being most full for the period 1804 to 1827 and thinning out for 1828 to 1856. Included are many business letters (19th-century) from American firms to James Nicholson. Arranged in five boxes, as follows:
- Eng MS 1041 (box 1), 1658-1811;
- Eng MS 1042 (box 2), 1812-1818;
- Eng MS 1043 (box 3), 1819-1822;
- Eng MS 1044 (box 4), 1823-1824;
- Eng MS 1045 (box 5), 1825-1856.