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^[[checkmark symbol]]
^[[12/31/31]]

[[preprinted]]
HIRSHBACH & SMITH, INC.
CUSTOMS BROKERS AND FORWARDERS
2-4 STONE STREET
NEW YORK
Telephone 3260 3268 Bowling Green-9
NEW YORK
[[/preprinted]]

^[[copy to V Oppen]]

December 30, 1931.

J. Seligman & Co.
3 East 51st St.
New York, N. Y.

Gentlemen: 

We enclose herewith copy of letter written to Van Oppen & Co. enclosing bill of lading covering case marked J S #2. 

The original of this letter went forward with the bill of lading in the mail of the s/s "Acquitania" on December 4th. The second copy of the bill of lading went out on the s/s "Berengaria" December 11th, addressed in the same manner.

We also enclose herewith an envelope such as we enclosed these documents in and if either of the two letters had not been delivered, they should have been returned to the return address noted on the envelope. As a matter of record, we have received neither of these envelopes back. 

Very truly yours,

HIRSHBACH & SMITH, INC.

[[signed]] James B. [[H?]] [[/signed]]

JBH:JF
ENCL.