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  Walt Whitman Esq Dear Sir

I am about to go into business in a few days; and hearing you are writing another book would like to print and publish it for you and will give you better advantages than any other publishing house. If you think favorably of it will you write me what time you think it will be ready when I will commence to advertise it in some journals I now control—gratis. It being my first efforts at publishing, I would make extraordinary efforts to have an extensive sale.

One of my reasons for securing   your friendship is my appreciation for you as a man, well knowing your life has been devoted to help along those most in need of your assistance. I being about to make a start know you will if possible give me a helping hand. I shall take the liberty of enclosing a card as soon as my arrangement for location is completed.

Hoping you will confer a favor on me by replying

I beg to remain, Yours very truly, Abrm Simpson   Abrm Simpson May 10 '67. ans. May 20. (ans. enclosed)