A proposed but unsent letter from the Duke of Atholl to the Treasury Lords, responding to their request for a detailed revenue valuation of the Isle of Man. Atholl pleads insufficient time in possession to provide accurate figures and requests a delay of several months before making a sale proposal. This document illuminates the early stages of negotiation leading to the 1765 Revestment and reveals tensions over valuation methodology and the Duke's incomplete knowledge of Manx revenues.