File consists of an autograph letter from John Gibson to Abraham, addressed to him at the 'Journal Office | Castle Street | Liverpool’, containing news that ‘Captain Thompson of the Countess of Lonsdale’ will be delivering ‘a present from a few of your friends in Whitehaven’. The letter also includes, pencilled crosswise, a draft of Abraham's reply.

File consists of a proof from the Whitehaven Herald, labelled 'Robert Abraham's valedictory letter to readers'.