The application of gutta-percha soles for boots and shoes have been extensively and satisfactorily tested, its merits having been acknowledged by all who have worn them. Indeed, experience has proved that _gutta-percha_ soles wear _twice as long as leather_, with great additional personal comfort, and remain _perfectly impervious to wet_ until worn through. _Southampton Row, Sept. 1st, 1847._ _Gentlemen_: I write to thank you because I can speak confidently of the advantages of gutta-percha over leather soles. I made the first pair last October, and wore them _eight months_ before I wore the soles through. I had them heeled six times, and one pair of extra _fronts_ I put to the _same_ soles. I only kept one pair in use to see how long they would last. I will never wear another leather sole so long as I can obtain gutta-percha soles, and I walk from twelve to twenty miles a day. C. WRIGHT, _Boot and Shoe Maker._ _To the Gutta-Percha Co._ _Gutta-Percha Company’s Works._ _Patent Gutta-Percha Soles._—The applicability of gutta-percha soles for boots and shoes having been extensively and satisfactorily tested, we can unhesitatingly recommend the material prepared for the purpose, its merits having been acknowledged by all who have tried it. Indeed, experience has proved that gutta-percha soles wear _twice as long as leather_, with great _additional personal comfort_, and they remain _perfectly impervious to wet_, until quite worn through. _London, Nov. 4th, 1847._ _Gentlemen_:—I have given the gutta-percha boot soles what may be considered a fair trial, namely: _three month’s constant wear_ on a rough, gravelly road, and can bear testimony to its usefulness. _With proper care in putting them on_, and a little attention afterwards, I am persuaded that it will last longer than leather, and being impervious to wet, will be found invaluable to persons subject to damp or cold feet. W. DIAR, _Principal Officer of H. M. Customs, Whitstable._ _Manchester, England, March 8, 1848._ TO MR. HENRY STATHAM: