“It is with feelings of the deepest regret I have to report, for the information of His Royal Highness the Commander-in-Chief, the melancholy calamity which has befallen that portion of the THIRTY-FIRST regiment under my command, embarked on board the Honorable Company’s ship ‘Kent,’ for conveyance to Bengal, owing to her loss, she having taken fire towards the close of a heavy gale of wind on the 1st instant, about noon, in the Bay of Biscay. The moment it was discovered bursting from the after-hold of the vessel every possible effort was made to get it under, and by the immediate application of wet blankets, soldiers’ great-coats, and other woollen articles that could be obtained on the emergency, we had for a short period every reason to hope these efforts would have proved successful; but, unhappily, having communicated to the spirits, the hope of extinguishing it was soon dispelled, and all further exertion to save the vessel appeared evidently vain; the conflagration, owing to the state of the weather, gaining ground so rapidly. Under these circumstances it became the imperative duty of Captain Cobb and myself to endeavour to save the lives of as many of the people as possible, for which purpose the boats were hoisted out, and some rafts hastily constructed, and as many of the women and children put into the former as we could at the moment assemble. At this instant, by the Divine interposition of Providence, a sail hove in sight, which, discerning our perilous situation, came promptly down to our relief; and, owing to the persevering heroism of the commander, at the evident risk of losing his own vessel, and by the cool and intrepid conduct of Captain Cobb, whose attentions were unremitting, a larger portion of the troops than could even have been anticipated under so unforeseen a calamity were preserved, though, I lament to add, sixty-eight men, one woman, and twenty-one children appear to have perished, exclusive of five seamen. “It is some alleviation to our afflictions to be enabled to state, that the origin of the fire is in no way attributable to the troops; a pleasing part of my duty to bear testimony to the cool and subordinate conduct of both officers and men under my command,--the former affording me every aid which so critical and trying an occasion demanded, and none more so than Major M‘Gregor, to whose collected counsel and manly example, throughout this agonizing scene of distress, I feel greatly indebted. “I have, &c. (Signed) “R. B. FEARON, “_Lieut.-Colonel com^{dg} 31st Foot_. “To the Adjutant-General, “Horse-Guards, London.” “Horse-Guards, 7th March, 1825. “SIR,