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 misfortunes, I think it is incumbent, on this occasion not to console you by words only, but with the spirit and cheerfulness of a sincere friend, to offer you my service, to answer any present demand, so far as two hundred pounds will go, which you shall freely have the use of for a twelve-month, or more if your affairs require it; and I will even strain a point, rather than not oblige you, if more be necessary to your present situation. You will do me great pleasure in accepting this offer as freely as it is kindly meant, by,—Dear Sir, your's most faithfully

My dear Friend,—The grateful sense I have of your kindness will never be erased from my mind. This is, indeed, an instance of true friendship! I accept most thankfully of some part of your generous offer, and I will give you my bond, payable in a year, for one hundred pounds, which is at present all I have occasion for; and if I did not know I could then, if not before, answer your goodness as it deserves, I would not accept of the favour. This loss is very heavy and affecting to me, as you may suppose; yet your generous friendship is no small comfort to me in it; so good a friend is capable of making any calamity light. I am, dear Sir, your faithful and obliged servant.

Sir,—I am exceedingly sorry that your request comes to me at a time, when I am so pressed by my own affairs, that I cannot, with any convenience, comply with it. On any future opportunity, when I may have money to spare. I shall be ready to