
Luke Batterham
Senior Valuer
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Senior Valuer
The recipient served as Private Secretary in the War Office from 1811 and was in the Office of Military Boards from 1822. He was a life-long friend of the engraver W.F. Wells, himself probably Turner's closest friend. This letter appears to be the one listed in Collected Correspondence of J.M.W. Turner, edited by John Gage (1980), p.197 (as 'MS. Untraced', Sotheby's, 5 March 1879). See illustration to page 100.