(Endorsed: recd. May 13, 1837)
[MADRID, 29 April, 1837].

REVD. AND DEAR SIR, -- Do me the favour after reading the enclosed letter, and making what use of it you please, to seal it, pay the postage, and despatch it to Russia. It contains all I have at present to say, and is as much intended for yourself, as for the person to whom it is directed. I leave Madrid in about three days, and it is my intention to write frequently whilst upon my journey; but should few letters reach you, be not surprised, but attribute it to the state of the country, which is terrible indeed. I am first going to Salamanca, by the pass of the Guadarama; from thence to Burgos; then to the Asturias, Galicia, and Biscay, and along the whole chain of the Pyrenees.

Some hundreds of our books have been placed in the hands of a bookseller at Madrid, and I have ordered them to be advertised, once a week, in the principal journals. Dr. Usoz and another friend will do what they can in my absence.

To-morrow I send the bill of my expenses; it would have been despatched sooner, but I could not obtain my account from Mr. O'Shea.

I remain, Revd. and dear Sir, most faithfully yours,

G. BORROW.

P.S. -- My best remembrances to Mr. Jowett, Mr. Browne, and all my friends.