Correspondence, arranged alphabetically and in chronological order as listed below.
- Ainsworth, Thomas, of Blackburn, Lancs (14)
- Allison, James, of Dumfries, Scotland (1)
- Anderton, James, of Chorley, Lancs (2)
- Barclay & Pollock, of Paisley, Scotland (4)
- Barclay, Alexander, of Hamburg, Germany (20)
- Bell, John, & Co., of Belfast, Ireland (21)
- Blaydes, Loft, Gee & Co., of Hull, Yorks (21)
- Brooke, Pease & Co., of Union Oil Mills, Hull, Yorks (4)
- Boulton & Watt, of Soho, Birmingham, Warw (26)
- Buckley, Richard, of Carbrook, Nr Sheffield, Yorks (1)
- Byres, William, of Belfast, Ireland (1)
- Darbishire & Chorley, of Delph Mill, Bolton, Lancs (2)
- Dobson, Richard, & Son, of Liverpool, Lancs (1)
- Duckworth & Chippindall, of Manchester, Lancs (5)
- Finlay, James, of Glasgow, Scotland (7)
- Goldsmidt, Son & Eliason, of London (1)
- Hall & Co., of Paisley, Scotland (1)
- Hall, Robert, of Bury, Lancs (5)
- Hamilton, Hill, of Belfast, Ireland (14)
- Hannay, William, & Co., of Bangor, Ireland (3)
- Harrison & Latham, of Liverpool, Lancs (1)
- Hindley, Thomas, of Charleston, U.S.A. (11)
- Houldsworth, Henry, of Glasgow, Scotland (1)
- Houstoun, William, & Co., of Glasgow, Scotland (25)
- How, John & Thomas, of Belfast, Ireland (7)
- Kapp, John, of London (1)
- Kelly & Sandeman, of Perth, Scotland (6)
- Kelly, William, of Glasgow, Scotland (6)
- Lance, Thomas, of Liverpool, Lancs (2)
- Lang, John, of Liverpool, Lancs (4)
- Lister, Thomas, of High Town, Nr Leeds, Yorks (1)
- McConnel, James, of Belfast, Ireland & Glasgow, Scotland (2)
- McCoull, Walter, of Lisburn, Ireland (2)
- McGavin, Robert, of Paisley, Scotland (1)
- McIver, McVicar & Co., of Liverpool, Lancs (2)
- Marsden, George, of Liverpool, Lancs (57)
- Mellor, John, of Waterhouses, Staffs (5)
- Montgomery & Hind, of Liverpool, Lancs (2)
- Murdoch, William, of Soho Foundry, Birmingham, Warw (3)
- Newson & Sons, of Carlisle, Cumb (1)
- Owen, Robert (1)
- Pemberton, John, of Liverpool, Lancs (10)
- Reid & Cavart, of Belfast, Ireland (4)
- Richardson, James, of Lisburn, Ireland (1)
- Richardson, Ralph & Thomas, of Dublin, Ireland (7)
- Rutherford, Jordan, & Co., of Belfast, Ireland (5)
- Rutson, Ewart & Co., of Liverpool, Lancs (1)
- Sharp, William, of Paisley, Scotland (1)
- Smethurst, James, & Son, of Chorley, Lancs (10)
- Smith & Wardlaw, of Glasgow, Scotland (30)
- Smith, John, of Manchester, Lancs (2)
- Somerville, William, of Glasgow, Scotland (1)
- Southern, & Pearson, of Hull, Yorks (2)
- Stow & Pollock, of Paisley, Scotland (32)
- Strutt, W.G. & J., of Duffield, Derbs (5)
- Sugden & Fearon, of Liverpool, Lancs (2)
- Symonds, James, of Liverpool, Lancs (2)
- Taylor, J., of Duffield, Derbs (7)
- Taylor, Peter, of Manchester, Lancs (1)
- Towle, John, of Draycott, Derbs (18)
- Ward, James, of Lisburn, Ireland (3)
- Watson, John, & Sons, of Preston, Lancs (12)
- Whiteley, Joseph, of Halifax, Yorks (1)
- Whitla, George, of Lisburn, Ireland (24)
- Whyte & Kerr, of Glasgow, Scotland (23)
- Whyte, William, of Glasgow, Scotland (35)
- Winstanley, John, of Preston, Lancs (1)
- Wood, Joseph, of Bolton, Lancs (1)