OFFICE OF THE Pencoyd Iron Works, 261 SOUTH FOURTH STREET, MANUFACTURERS OF Rolled and Hammered Car Axles, Beam, Channel, Tee, Angle, Bar, Bridge, Ship and Shafting Iron. Philadelphia, December 10th, 1888 Theodore Cooper, Esq., My Dear Cooper, I send you herewith some views of some early Pencoyd bridges, and think, in a few days, may be able to send you some data and drawings of some of the old Murphy Whipple structures. When finished with, will you kindly return the photographs as they are the only ones which we have of the se bridges. I trust they may interest you. In reference to the bridge links which you were speaking of when at Pencoyd would say that they were all made for us by the I. P. Morris Co., of Port Richmond, Philadelphia, Pa. Yours truly, Percival Roberts