Manuscript address: "South America via New York, A.S. Waterman, Esq, New Orleans, mailed April 20, 1849.  Stamped black "19 CENTS" with overstamp "24." Black CDS (on back of letter/ cover) LIVERPOOL M / AP 20 1849.  Has an additional oval stamp in black just below.

Business letter of 1 page, with printed "Sales Imports of Cotton from 14th Inst. to this day inclusive. (April 20).