Correspondence, arranged alphabetically and in chronological order as listed below.
- Ainsworth, Thomas, & Co., of Blackburn, Lancs (7)
- Amabric & Morand, of Manchester, Lancs (1)
- Anderton, James, of Chorley, Lancs (4)
- Appleton, Henry, of Liverpool, Lancs (1)
- Armytage, Joseph, of Lightcliffe, Nr Halifax, Yorks (1)
- Barclay, Alexander, of Hamburg, Germany (5)
- Bate, Thomas, Warrington, Lancs (1)
- Batley & Roseau, of Liverpool, Lancs (1)
- Bayley, Richard, of Sheffield, Yorks (1)
- Bell, John, & Co., of Belfast, Ireland (16)
- Blaydes, Loft, Gee & Co., of Hull, Yorks (7)
- Boulton & Watt, of Soho, Birmingham, Warw (25)
- Braine, G., of Liverpool, Lancs (1)
- Brooke, Pease & Co., of Union Oil Mills, Hull, Yorks (3)
- Buchanan, Robertson, of Glasgow, Scotland (1)
- Burnley, Joseph, of Leeds, Yorks (1)
- Byers, William, & Co., of Belfast, Ireland (5)
- Cantrell, J., of Medlock Mill, Lancs (1)
- Clark, R., of Lancaster (1)
- Coates, Henry, & Co., of Hull, Yorks (1)
- Coats, George, of Paisley, Scotland (1)
- Darbishire & Chorley, of Delph Mill, Bolton, Lancs (2)
- Dinwiddie, Son & Wilkinson, of Manchester, Lancs (4)
- Downie, Charles, of Paisley, Scotland (2)
- Dunn, George, of Lisburn, Ireland (1)
- Finlay, James, of Glasgow, Scotland (11)
- Gemmill, Robert, of Belfast, Ireland (4)
- Gibson, John & Andrew, of Paisley, Scotland (1)
- Green, Ratcliffe & Co., of Manchester, Lancs (1)
- Griffiths, Thomas (1)
- Hamilton, Hill, of Belfast, Ireland (15)
- Hannay, George, of Bangor, Ireland (4)
- Hobson, Sylvester, & Co., of Sheffield, Yorks (1)
- Houstoun, William, of Glasgow, Scotland (16)
- How, John & Thomas, of Belfast, Ireland (7)
- Howard & Co., of Long Millgate, Manchester, Lancs (1)
- Hyde, John & Co. (1)
- Imperial Fire Office, of 29 Market-place, Manchester, Lancs (2)
- Johnson, William, of Manchester, Lancs (1)
- Jordan, Francis, & Co., of Liverpool, Lancs (1)
- Kelly & Sandeman, of Perth, Scotland (3)
- Kelly, William, of Glasgow, Scotland (3)
- Kelso & Caldwell, of Londonderry, Ireland (2)
- Lang, John, of Liverpool, Lancs (11)
- Lea, Thomas, & Co., of Hull, Yorks (1)
- Lewis, Emanuel, & Co., of Hamburg, Germany (2)
- Lister, Thomas, of High Town, Leeds, Yorks (1)
- McCoull, Walter, of Lisburn, Ireland (3)
- McKerrell, Fulton, of Paisley, Scotland (2)
- Marsden, George, of Liverpool, Lancs (51)
- Masters, R., of 12 Charles Street, Covent Garden, London (2)
- Meredith, James, of Manchester, Lancs (1)
- Moody & Wallace, of Paisley, Scotland (3)
- Morgan, M., of Manchester, Lancs (1)
- Mort, Thomas, & Co., of 5 Chancery Lane, Manchester, Lancs (1)
- Pemberton, John, of Liverpool, Lancs (12)
- Pooley, John, of Hulme, Lancs (1)
- Reid & Cavant, of Belfast, Ireland (12)
- Richardson, James, of Liverpool, Lancs (1)
- Richardson, Ralph & Thomas, of Dublin, Ireland (12)
- Robertson & Gerrard, of Manchester, Lancs (1)
- Rutherford & Co., of Belfast, Ireland (6)
- Sagar, Moon & Parkinson, of Dale Street, Manchester, Lancs (1)
- Sanderson & Nephew, of Manchester, Lancs (1)
- Scales, N., of Hull, Yorks (1)
- Scott, George, of Glasgow, Scotland (1)
- Sharp, William, of Paisley, Scotland (6)
- Simond, P.J. & Hankey, J.P., of London (1)
- Sims, Robert Ewing, of Liverpool, Lancs (1)
- Smethurst, James, & Son, of Chorley, Lancs (2)
- Smith & Wardlaw, of Glasgow, Scotland (17)
- Stow & Pollock, of Paisley, Scotland (16)
- Strutt, W.G. & J., of Derby (5)
- Swallow, Luke, of Halifax, Yorks (2)
- Taylor, J., of Makeney, Derbs (15)
- Thomson & Sandeman, of Perth, Scotland (1)
- Travis, Thomas, of Ashton (2)
- Walker, John, of Rochdale, Lancs (2)
- Ward, James, of Lisburn, Ireland (3)
- Watson, John, & Sons, of Preston, Lancs (15)
- Watt, James, of Stoke-upon-Trent, Staffs (1)
- Whitla, George, of Lisburn, Ireland (6)
- Whyte, James, of Paisley, Scotland (2)
- Whyte, William, of Glasgow, Scotland (46)
- Winter, Joseph, of Manchester, Lancs (1)
- Wood, John, & Son, of Bolton, Lancs (3)
- Unidentified, of Salford, Lancs (1)