Liverpool,
December 19th, 1860
Dear Mamma, 

I have changed my mind with regard to my ship as I want to get away as soon as possible. I am going to Calcutta in a ship called the Martaban belonging to Brockelbank. I have not much time to write only to wish to let you know that I am well and that Mrs M has been very kind. Give my love to all and believe me

yours,

James C. Parkinson