Letter from the Duke of Atholl to an unnamed Grace (likely Duke of Newcastle) responding to Treasury inquiries about the sale of the Isle of Man. Atholl reiterates his unwillingness to part with the island despite royal service, references previous negotiation attempts by Sir Robert Walpole and Mr Pelham, and offers to consider proposals. Includes a memorandum confirming this letter accompanied a confidential proposal first delivered to Pelham in November 1752.