TELEGRAMS:-"CELESTOR", LONDON. - "EXPLANATE, HONGKONG, SHANGHAI, TIENTSIN OR SINGAPORE. CODES:- A.B. C. 5TH. ED., WESTERN UNION, BENTLEY'S.

INGHAM &

MATTHEWS,

RED

ACCOUNTANTS.

TTHEWS, F.C.A.

TERSON, A.C.A.

MING, C.A.

MAN, C.A.

SHANGHAI:-

TIENTSIN:- 1 LONDON:-

SIX

INE

BUILDING.

TORIA ROAD.

HURCH STREET, E. C.3.

AGENTS: LOWE, SMYTAM & DUNMAN,

LAIDLAW BUILDING,

SINGAPORE.

TELEPHONE

506.

CHARTERED

BANK BUILDING,

157

QUEEN'S ROAD CENTRAL,

HONGKONG, 26th August, 1926.

The Hongkong, Canton & Macao Steamboat Co., Ltd.,

and

The China Navigation Company, Limited.

Dear Sirs,

We have the pleasure to attach, with their respective reports, Summaries showing the additional Losses up to 20th

April last incurred through placing your Steamers on the Canton run last year.

After making due allowance for the estimated expense

of laying the vessels up, which would have been the alternative,

we compute the losses at

H.K. C. & M. S. Co. "Honam" and "Lungshan"

C. N. Co.

$38,166.80

"Fatshan" and "Kinshan" $ 27,156.42

making a total Loss of $65,323.22 through reinaugurating the

service.

We are, dear Sirs,

Yours faithfully,

Lowerkingham Matthew

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