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desks occupy from front to front about 2 1/2 feet ~ eight of them (as in sketch) taking up about 20 feet of your room.  The room 30 x 32 the way we have put them in will not quite take in 6 rows of 3 1/2 feet desks, but will by making narrow aisles take in 6 rows of 3 ft 4 in. desks ~ (wh. is regular length of C. & D. sizes).

If you place them the other way of the room they will tale nicely six (6) rows. Seating as we have marked them is a little the most economical of room and leaves that rm filled in the best shape for use.

We inclose a bill in wh. we estimate cost of freight by a lot recently shipd to Marion Ala. and think it will be covered $400.- We can add to our bill so as to cover the am'nt if you choose and you can pay the freight there and send us $100.- less than our bill with fg't added calls for, if you prefer. You will see that in bill we have given you a little better terms on B size (15$) and on C size (25¢) than in ours of Nov. 25th. We wrote you 26th that we would give you 20% off as offered Nov. 25th. We include screws in these pieced and will furnish wood work gratis set up to one of each size desks, wh. we prefer to do to give your sixes &c &c. 

We have put them down to a very low figure in order to make it as easy as possible for you. Your other rooms 23 X 37 will take 4 rows easily as we put in 24 x 32 with 2 more desks (10 instead of 8) in a row. Yours truly

Geo. and C.W. Sherwood