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205 195 April 27th, 1899. Mr. Wm. A. Libkeman, Secretary, American Coupler Company, 1309 Fisher Building, Chicago, Ills. My dear Sir:- I beg to acknowledge receipt of your favor of the 26th instant enclosing balance sheet of the American Coupler Company to April 1st 1899. Yours truly, Charles L Freer
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