Hand Sir The Takeing Possession of and Fortifying Governors Island, The Elevation of which, I apprehend to be not mote than three Degrees above the Surface of the Water, And at the same Time accessable on two or three sides to the Largest Ships ー And on all Sides to Armed Vessels, Is a Manoeuvre which (with Humble Submission) I Think requires the Greatest Attention and Precaution in its Execution, and More so Since it has been the Opinion of the Best Engineers that it Cannot be made Tenable, This I am not fully Convinced of, but think it may Passably be done after some Previous Steps are Taken ー vizt Mounting Some Pieces of Cannon on Long Island to flank & defend the South side of Gov<~rnors Island, and prevent Sloops or Tenders Running in on that Side ー And to Keep Open the Com~ munication which should for ever be done by the Construction of Batteries to Defend the Pass, Whether the Communication be over a Bridge or Ferry-And as I feel myself accountable for my Conduct both as it respects the Cause in which I am engaged and the Lives which are Interested in the Opinion that I may give, I think it to be my Duty to Declare it as my Opinion (which I also observed in Council) that a Battery on Long Island should be previously opened without which I cannot Consent to the Manoeuvre Propos'd and do Declare it in Explicit Terms. ー I am with great Esteem [&c.]

W. Heath