Manuscript letter, opening with Atkinson stating that he yet to receive Owen's letter as expected. He is soon to leave for Newcastle if one does arrive, then his brother will forward it.
Discussion turns to a forthcoming trip to [New] Lanark, with Atkinson believing it better to visit Glasgow first, he will, however, be governed by Owen on the matter. The party for the trip are listed as Mr Barton Snr., Mr and Mrs Henry Barton, Mrs A. Mary ?, himself [J. Atkinson] and two man servants. Atkinson notes that he has seen "very considerable Sales of Lanark Yarn last Week & also of Cottons", adding that in the same period cottons have suffered in Manchester (from where Atkinson writes the letter).