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388 915 Union Trust Building, Detroit, Michigan, January 31st, 1907. Wallace Franklin, Esq., Mgr., Westinghouse, Church, Kerr & Co., Penobscott Bldg., City. Dear Sir:- In the absence of Mr. Charles L. Freer, I beg to acknowledge the receipt, with thanks, of your booklet on "percentage construction of the Panama Canal", received at Mr. Freer's office. Yours truly, JM Kennedy