I have received your Letter of the 28th past, inclosing a Copy of a Letter of the 22d April from Mr James Bowdoin to Sir George Collier — I have also received an account of Prisoners sent now, under the direction of Captn Job Prince to be exchanged here, together with the general Account — In your Letter of the 22d of April to Sr Geor Collier you say "by Accounts settled between Sir Petr Parker and Captn Ayres at Rhode Island, there is a ballance due to us of fifty four, since which there has been sent to Rhode Island the Officers and Crew belonging to the Milford's Tender in number about fifty, for which there has been no return" You will please to observe in my Letter of the 11th of Febry last to Mr Bowdoin, I inform'd him that an account was open between Mr Cooke and myself and that Mr Cooke should have credit for such British Prisoners as Captn Ayres had then delivered to me, since which time many Exchanges have been negotiated, and they have been included in the general Account — The fifty Prisoners belonging to the Milford's Tender which you mention to have been sent to Rhode Island, never arrived here —

I have return'd an equal number of Prisoners for those you have now sent and am glad of the opportunity of releasing them from their late disagreeable situation

Lord Howe's disposition is well known to be averse from every Idea of inhumanity or Injustice, and I may add that the Officers under his Lord­ ship's Command breath also the same sentiments; so that I must believe that you have been certainly misinformed relative to the treatment of the American Prisoners at Halifax, and that you will soon be convinced that they have met with every indulgence and every assistance that could be afforded to men under their unhappy circumstances — I shall transmit a Copy of your Letter to me, to the Viscount Howe. — I am Sir [&c.]