Copy Manchester, 19 April 1860 
Sir, 

I have no hesitation in expressing my regret that you should 
have taken offence at my taking home the book of calculations 
during dinner-time. As books have been taken home, before, by 
others connected with the office, I did not expect it would have 
caused you any annoyance. As to any intentions on my part of 
taking any undue advantage, you are aware that the whole of the 
calculations contained in the said book are so much out of date 
that not one of the elements given therein agrees with the present 
real cost. I could not, therefore, have any such intention, and [I] 
hope the feeling now expressed by you is not in any way 
influenced by the prospect of the arrangements for winding up, or 
otherwise settling, the affairs of the firm, it being the interest of 
all parties that such matters should be conducted in a friendly and 
accommodating spirit. 

I am, Sir, ' 
your obedient servant, 
Fred. Engels