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  Dear Mr Whitman

I have been hoping ever since Christmas (when I usually send you the little yearly present from myself & friend) to have been able to do the same this year, but I am afraid I cannot, for I have been trying to change my way of life this year & earn my living differently to what I have done till now, and have not hitherto succeeded conspicuously. So I must content myself with sending the   contribution of my friend, increased somewhat by help from two others.

With very best love Your affectionate friend Leonard M. Brown.

Please remember me kindly to Mrs. Davis.