To A. Y. Spearman   22 September 1838

Sir

I have the honour to transmit, as on former occasions, for the approval of the Lords Commissioner’s of Her Majesty’s Treasury the account of M^rs Smith & Elder for the second number of the second part of the “Zoology of the Voyage of the Beagle”, which is now published.¹ I beg leave to state, that as before I have examined the account and superintended the expenditure of each part.—

I have the honour to remain | Sir | Your obedient servant | Charles Darwin To | A. Y. Spearman Esq^r

Treasury Chambers