James Finlay & Co., formerly Finlay Muir & Co., started in 15, Clive Row, and stayed there for a number of years, after which they removed to 21, Canning Street, and thence to their present handsome block of buildings which they erected on the site of the old "Thieves Bazaar," and a portion of the adjoining ground to the east and south. William Moran & Co.'s old indigo and silk mart was situated on the site of the present Stamp and Stationery Office, and, as far as I recollect, extended from Church Lane to the Strand. When the ground was required by Government they built premises in Mangoe Lane, now in the occupation of Steuart & Co., the coach-builders, the Pneumatic Dunlop Tyre Co., and various other people. When misfortune overtook them, the property was, I believe, sold, and they removed to 11, Lall Bazaar Street, which has since been dismantled, and they are now in 2, Mangoe Lane, next door but one to their former premises. Hoare Miller & Co. have only made two removals during their very long residence in Calcutta. First to the office in the Strand which they have lately vacated for their present offices in Fairlie Place, next to the National Bank. They formerly had their offices at the extreme west end of Writers' Buildings, just under my old quarters, and to the west facing the Custom House there was a large open space adjoining, which, as far as I recollect, they utilised for storing iron, metals and other goods of a like nature, and on which the Council chamber was eventually built. Ralli Bros. have also made but one change in all the long years they have been established here, from 9, Clive Row to their present offices, which they greatly improved and enlarged on entering into possession. Anderson Wright & Co. opened their first office at 12, Clive Row, but, as far as I can recollect, they did not stay there very long before they removed to their present place of business. Andrew Yule & Co. were established for very many years, as most of us already know, at 8, Clive Row, and they also occupied a considerable portion of the adjoining premises extending along Canning Street. They simply stepped across the way and built themselves the splendid new block of buildings which they now occupy. I think these embrace most of the important changes I remember. I will therefore close this branch of my recollections. [Illustration: _Photo. by Johnston & Hoffmann_ Bathgate and Co's premises, Old Court House Street] [Illustration: Grosvenor House. Containing Phelps & Co's, and James Monteith & Co's., premises.]