Subseries B. Letters Received is comprised of letters related to business matters, particularly shipping and commerce, and land and lumber in Maine. A small number of letters of a more personal nature, such as those regarding Pingree’s time as a trustee of the now-defunct Dearborn Academy in Seabrook, New Hampshire, are interfiled. Additionally, approximately a dozen letters from Cyrus Alger, a Boston metallurgist and inventor, dating from August 1833 to May 1834 can be found in this subseries. More correspondence and other documents from Cyrus Alger can be found in Pactolus’s 9th voyage.