Correspondence, arranged alphabetically and in chronological order as listed below.
- Aldebert & Co., of Manchester, Lancs (4)
- Anderton, James, of Chorley, Lancs (1)
- Armytage, George, of Lightcliffe, Nr Halifax, Yorks (1)
- Baldwin, W., of Liverpool, Lancs (1)
- Barclay, Alexander, of Gothenburg, Sweden (6)
- Bateman & Sherratt, of Salford, Lancs (1)
- Bayley, Richard, of Sheffield, Yorks (1)
- Bell, John, & Co., of Belfast, Ireland (17)
- Blaydes, Loft, Gee & Co., of Hull, Yorks (5)
- Boulton & Watt, of Soho, Birmingham, Warw (26)
- Brodie, Alexander (1)
- Brooke, Pease & Co., of Union Oil Mills, Hull, Yorks (3)
- Byres, William & Co., of Belfast, Ireland (10)
- Cockrane, William, of Belfast, Ireland (1)
- Duval, David, of London (2)
- Evans, Walter, & Co., of Derby (1)
- Finlay, James, & Co., of Glasgow, Scotland (1)
- Goddard, William, of Dublin, Ireland (3)
- Grant, William, of Dublin, Ireland (2)
- Gray, Richard, of Glasgow, Scotland (2)
- Haddon & Dale, of Glasgow, Scotland (1)
- Haigh, John, of Manchester, Lancs (1)
- Hamilton, Hill, of Belfast, Ireland (16)
- Hannay, George, of Bangor, Ireland (3)
- Hargreaves, J. & A., of Manchester, Lancs (1)
- Harrison & Latham, of Liverpool, Lancs (2)
- Heywood Brothers, of Manchester, Lancs (1)
- Houldsworth, Henry, of Glasgow, Scotland (1)
- Houldsworth, Thomas, of Manchester, Lancs (1)
- Houstoun, William, of Glasgow, Scotland (16)
- How, John & Thomas, of Belfast, Ireland (8)
- Hutchinson, Mallalian & Co., of Manchester, Lancs (1)
- Johnson, Francis, of Belfast, Ireland (4)
- Kelly, William, of Glasgow, Scotland (1)
- Kennedy, John, of Glasgow, Scotland (1)
- Kirnan, Robert, & Co., of London (2)
- Lang, John, of Liverpool, Lancs (3)
- McClellan, James, of Falmouth, Corn (1)
- McGavin, Robert, of Glasgow, Scotland (38)
- McHewham & Co., of Glasgow, Scotland (1)
- MacLeod, P., of Manchester, Lancs (1)
- McNab, Archibald, & Co., of Glasgow, Scotland (5)
- Marsden, George, of Liverpool, Lancs (59)
- Marsh, John, of Liverpool, Lancs (1)
- Marsland, Peter, of Stockport, Ches (1)
- Mellor, John, of Nottingham & Waterhouses, Staffs (16)
- Moody & Wallace, of Paisley, Scotland (2)
- Ormrod, Richard, of Manchester, Lancs (1)
- Pearson, J., of Hathersage, Derbs (1)
- Pease, Strays & Trigg, of Hull, Yorks (2)
- Pemberton, John, of Liverpool, Lancs (18)
- Phoenix Fire Office, of Manchester, Lancs (2)
- Preston, Robert, of Galgate, Lancs (1)
- Reid & Cavart, of Belfast, Ireland (1)
- Richardson, Ralph & Thomas, of Dublin, Ireland (7)
- Rigby, Adam, of Manchester, Lancs (1)
- Rutherford, Jordan, & Co., of Belfast, Ireland (1)
- Rutson, Ewart, & Co., of Liverpool, Lancs (2)
- Rutt, J., of London (2)
- Salisbury, R., of Preston, Lancs (1)
- Scott, James, & Co., of Glasgow, Scotland (2)
- Sharp, J.B., of London (17)
- Smith, Wardlow, of Glasgow, Scotland (15)
- Starkie, of George Street, Manchester, Lancs (1)
- Startifant, John, of Preston, Lancs (1)
- Stewart, Robert, of Liverpool, Lancs (1)
- Stow & Pollock, of Paisley, Scotland (28)
- Strutt, W.G. & J., of Derby (4)
- Taylor, Charles, & Co., of Liverpool, Lancs (1)
- Taylor, Peter, of Manchester, Lancs (8)
- Thompson, Edward, of Rochdale Canal Wharf, Manchester, Lancs (1)
- Union Company (1)
- Ward, James, of Lisburn, Ireland (2)
- Westerman, Francis, of Manchester, Lancs (1)
- Whiteley, John, of Halifax, Yorks (1)
- Whitla, George, of Lisburn, Ireland (5)
- Whyte & Kerr, of Glasgow, Scotland (31)
- Whyte, William, of Liverpool, Lancs (1)