NJ Plate 4 1d. black, S.G.AS23,

used on an entire letter from Cork to London 5 December 1840, the internal sheet with an attractive pictorial letterhead of Black Rock Castle near Cork, good to large margins, tied by a red Maltese Cross cancellation, Cork code 'E' date stamp of despatch on the reverse, Dublin code 'I' the following day and London code 'E' arrival 8 December; fine. (S.G. £600)

The letter mentions troop departures for India and the ships involved. The writer, Atholl Macdonald is awaiting transport to Corfu and makes mention of the origin of the letterhead. The publisher was J&F Harwood, 26, Fenchurch Street