This collection consists of 66 incoming letters addressed to Thomas C. Garrett, a jeweler and watchmaker in Philadelphia, Pennsylvania, between 1834 and 1854. Garrett corresponded with dealers and merchants around the United States, though most were based in New York City. Many letters reflect the cost of metals, pins, watch glasses, fob chains, and other components of watches and jewelry. In his letter of October 16, 1842, J. B. Cooper of Cincinnati, Ohio, noted the current prices of jewelry, and others provided invoices or price lists. Much of the correspondence concerns Garrett's relationships with other firms. For example, Roger Walter at the House of Berger Walter in New York City, expressed his hope that Garrett would continue doing business with the firm after a change in management (March 21, 1842); Thomas [Alsop] apologized for his inability to pay a debt, laying out his reasons (December 4, 1841); and C. L. Heyde, one of Garrett's former employees, wrote three letters in July 1846 concerning a financial dispute he had with Garrett.