Sir

In pursuance of your directions in your letter of Feb^y. 23^d. 1838, and in accordance with the plan of expenditure, which met (Octb^r. 11^th. 1837) the approval of the Lords Comm: of Her Majesty’s Treasury, I enclose the accounts for No^o 1 of Part II and No^o 1 of Part III, of the “Zoology of the Voyage of the Beagle”, which have both been published.—¹ I beg leave to state, that as on the former occasion, I have superintended every expense, & the terms agreed on with the artists. I presume, if the account meets with their Lordships approval, M^rrs. Smith and Elder may as before, wait on M^r Sarjent² at the Treasury Chambers for payment.

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

Treasury Chambers.