_Dear Sir_:—It is with pleasure that I bear testimony to the good qualities of gutta-percha soles. You are aware that my occupation requires me to be on foot a great deal, upon all kinds of roads, and in all weathers, and since I began to wear gutta-percha soles, I have _not had_ to complain of _wet or cold feet_. The pair I have on now have been in almost daily use for more than four months, and my fear is, that the upper leather will be worn out first. I am quite sure that _I save from thirty to fifty per cent._, in the cost of shoes, in consequence of my family wearing gutta-percha soles, and, so long as I can get them, I intend to wear them in preference to anything else I have seen. Yours respectfully, THOMAS WHITEHEAD, _Gas Office, Town Hall, King Street_. _London, April 1, 1848._ _Gutta-percha Boot and Shoe Soles for Summer Wear._—The fact of the total imperviousness of these soles to water, enables the most delicate, by the use of them to escape the suffering which the proverbial uncertainty of our climate, even in summer, so often inflicts upon the incautious. All injurious effects may be entirely prevented by a sole so thin and light, as to afford to the wearer a degree of ease and comfort, unattainable in conjunction with security against damp. At the same time the _remarkable nonconducting properties_ of gutta-percha, afford a most valuable protection to those who are subject to suffering or inconvenience by walking upon heated pavements. No instance of failure has ever come to the knowledge of the company, which may not be ascribed to the neglect of the wearer. The following article from the _London Weekly Despatch_ will be read with interest. The writer has, evidently, not only a knowledge of the subject upon which he writes, but an appreciation of the value of gutta-percha, and its invaluable importance in the mechanical arts.