|Written from 18 Duke Street, London. The original letter was accompanied by a letter to the Directors of the Eastern Steam Navigation Company explaining Brunel's charges and expenses relating to the work on their great ship. The letter apologises for Brunel's inability to attend the Directors' meeting, which although not strictly relating to the engineering, might have necessitated his input, particularly on matters relating to payment for work on the ship and engines. Brunel discusses the situation with the payments up to the present, including the amounts he had previously recommended to be paid and the dates of the recommendations as well as the original intention to supplement cash payments to contractors with payments in shares. The letter also comments on the best way of organising the payment schedules.