Correspondence, arranged alphabetically and in chronological order as listed below.
- Agassiz, Son & Co., of London (4)
- Atlas Insurance Co., of London (1)
- Baring Brothers & Co., of London (1)
- Barrett, L., of Manchester, Lancs (1)
- Batille, of Paris, France (1)
- Beardmore, Joshua, of London (4)
- Beatson, William, land and building agent, of Manchester, Lancs (1)
- Bell, John, & Co., of Belfast, Ireland (1)
- Bell, William, of Belfast, Ireland (12)
- Bell & Leake, of Hamburg, Germany (1)
- Birley, H.H., of Manchester, Lancs (2)
- Boulton & Watt, of Soho, Birmingham, Warw (4)
- Buchan, William, of Glasgow, Scotland (1)
- Burchardi, C.L., of Hamburg, Germany (1)
- Cannon, William, of Chowbent, Lancs (1)
- Carr, Thomas, of Leeds, Yorks (1)
- Cartledge, Samuel, of Nottingham (37)
- Cooke, Comer & Hodgson, of Liverpool, Lancs (53)
- Creighton, Henry, of Glasgow, Scotland (4)
- Dalton, William, of Liverpool, Lancs (1)
- Dempsey, James, of Liverpool, Lancs (1)
- Dilworth, James, of Preston, Lancs (1)
- Dunderdale, W.T., & Sons, of Manchester, Lancs (1)
- Fearne, Charles, of London (2)
- Fisher, John, & Co., of Hamburg, Germany (1)
- Forrest, Alexander, of Liverpool, Lancs (1)
- Gee, Loft & Co., of Hull, Yorks (38)
- Gillespie, R., & McLeod, W., of New York, U.S.A. (1)
- Glover, Samuel, of Handford, Staffs (2)
- Goebel, William, of Manchester, Lancs (1)
- Grant, Alexander, of London (1)
- Greenhalgh, Richard, of Nottingham (4)
- Greg, Samuel, & Co., of Quarry Bank Mill, Ches (1)
- Hagedorn, J.C.F., & Co., of Hamburg, Germany (1)
- Hall, R., & Son, of Basford, Notts (1)
- Hamilton & McConnell, of Belfast, Ireland (12)
- Harrison, Joseph, of Liverpool, Lancs (2)
- Harrison, S., of Manchester, Lancs (1)
- Hattersley & Whitham, of Sheffield, Yorks (1)
- Heath & Davis, of Manchester, Lancs (1)
- Hellbut, M., & Co., of London (4)
- Hind, Richard, Timber Merchant, of Liverpool, Lancs (9)
- Hird, Dawson, Hardy & Field, of Low Moor Iron Works, Low Moor, Yorks (1)
- Holdsworth, A.H., of Dartmouth, Devon (1)
- Hottingner & Co., of Paris, France (1)
- Houldsworth, H. (1)
- Houldsworth, Henry, of Glasgow, Scotland (1)
- How, Thomas, of Belfast, Ireland (1)
- Hunter, John & William, of Belfast, Ireland (15)
- Jacot, of Liverpool, Lancs & London (2)
- Kauffman, Andrew, of London (2)
- Kearsley & Bower, of Liverpool, Lancs (124)
- Kelly, William, of Glasgow, Scotland (1)
- Kennedy, James, of Manchester, Lancs (1)
- Ker & Douglas, of Liverpool, Lancs (1)
- Krauss, John, of Manchester, Lancs (1)
- Lane, Andrew, of Manchester, Lancs (1)
- Lascelles, James, of Hull, Yorks (1)
- Liebert, S.A., & Co. (1)
- Longsdon, John & William, of Charleston, U.S.A. (10)
- Looser, Elias, of St Gallen, Switzerland (3)
- Lukyn, W., of London (2)
- Machon, M. & G., & Co., of Sheffield, Yorks (1)
- McGavin, Robert, & Co., of Glasgow, Scotland (55)
- Martindale, Nicholas, of Liverpool, Lancs (1)
- Mather, Bowker & Co., of Warrington, Lancs (1)
- Maxwell, W.A. & G., of Liverpool, Lancs (1)
- Mayer, J.J. Junior, of St Gallen, Switzerland (1)
- Melville, Alexander, of Arbigland, Scotland (1)
- Merck, H.J., & Co., of Hamburg, Germany (1)
- Milberg, P.A., & Co., of Hamburg, Germany (2)
- Moore, B., & Co., of Nottingham (1)
- Novelli, Castelli & Co., of Genoa, Italy (1)
- Ormrod, Oliver, of Bolton, Lancs (7)
- Orr, Robert, of Paisley, Scotland (1)
- Ottat, Engelburg, of Zurich, Switzerland (1)
- Percival & Parton, of Liverpool, Lancs (34)
- Pieschall & Schreiber, of London (2)
- Railton, John, & Co., of Manchester, Lancs (1)
- Reimann, F.W., of Berlin, Germany (3)
- Romer, J.J., of London (2)
- Rose, Leslie, & Co., of Glasgow, Scotland (1)
- Ross, John, of Glasgow, Scotland (1)
- Rutherford & Knox, of London (1)
- Salomon, Nathans, of Berlin, Germany (9)
- Schlesinger, M.P., & Co., of Berlin, Germany (1)
- Schmidt, G.F., of Hamburg, Germany (1)
- Schofield, Samuel, of Southowram, Nr Halifax, Yorks (2)
- Schofield, Whitehead & Co., of Rochdale, Lancs (1)
- Scott, David, of Manchester, Lancs (1)
- Sharp, Eccles & Cririe, Attornies, of Manchester, Lancs (1)
- Sloane & Caister, of Liverpool, Lancs (1)
- Speakman, John, & Co., of Savannah, U.S.A. (24)
- Swindells, Matthew, of Manchester, Lancs (1)
- Tattersall, Thomas, & Sons, of Liverpool, Lancs (1)
- Thackeray, John, of Manchester, Lancs (1)
- Tomkies, John, & Sons, of Shrewsbury, Salop (1)
- Trapmann, Johncke, & Co., of Charleston, U.S.A. (7)
- Weniger, Michael & Co., of St Gallen, Switzerland (28)
- Whitelock, R., of Manchester, Lancs (2)
- Withington & Myres, of Liverpool, Lancs (1)