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33 Ferry Avenue,
Detroit Michigan,
September 12th, 1905.

A. E. Mitchell, Esq.,
Superintendent Motive Power, 
Lehigh Valley Railroad,
South Bethlehem, Pa. 

My dear Mr. Mitchell:- 
Your confidential letter of August 12th was received here during my absence in Europe, and the present is the first opportunity I have had to reply. 

I regret that I cannot give you full information concerning the firm of Edward Smith company. I have no acquaintance with the firm, and none of my friends here seem to know very much about them. 

Knowing no other way at arriving at the estimate of their financial strength, I obtained the enclosed report through the Commercial Agency, and you will see by reading the same, that the Company itself refuses to even give references, and thereby close all avenues of information. It would seem wise, therefore, if you contemplate doing business with them, to require further