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                                    WJ LM 
    
                                               November 21, 1927
L. Alavoino & Co.,
513 West 53rd St.,
New York, N.Y.

Dear Sirs:

           As per instructions of Mr. Franklyn Laws Hutton, we beg to deliver to you herewith:

8825  -  Two arm-chairs, French 18th century, covered with green material,

to be forwarded to his residence in Palm Beach.
 
                          Very truly yours,

                                  JACQUES SELIGMANN & Co. Inc.,
 
                                      By,

Received in good order,

____________________________
For L. Alavoine & Company