A letter from Daniel Pratt of Prattsville, Alabama, to the editor of the Commercial Review, dated June 30, 1846, describing his cotton gin manufacturing business begun in 1833. He covers output, markets, prices for three qualities of gin stands, saw steel and tooth spacing, cast iron ribs, and his views on flues, trashers, power sources, gin-house construction, and baling. He also mentions a cotton mill being set up to make heavy Osnaburgs for plantation use.