A lot of 28 letters almost entirely addressed to Capt. George W. Allen of Nantucket, who was Master of the New Bedford Whaling Bark MARS on two Pacific Ocean Whaling voyages, 1869 - 1873 and 1874 - 1878. 17 of these letters are to Allen from the Mars’ principal owner and managing agent, Charles H. Gifford, some addressed to the Captain to his home in Nantucket but many sent to him at work on the “Coast of Chili”. The content of all the agent’s letters are fascinating, with humor, anger, business acumen, passion and sometimes intrigue, and they give one tremendous insight into the workings of this incredibly complicated industry. It is especially interesting to see how even after Nantucket ceased whaling it was still a major provider of management skill and knowhow. There are several letters to Capt. Allen from family and friends and several sorrowful ones from families of missing crewmen looking for information on their whereabouts. There are copies of two letters signed by Allen. Accompanying the letters are at least 18 of the envelopes in which they were sent, those to Nantucket with stamps and postmarks; those to the Pacific Ocean unstamped but bearing destinations and carrier’s names, such as “Politeness of Capt. Abm. Osborn, Bark OSMANLI” and “Coast of Chili”. Accompanying the lot is a 10 plus page printed outline of their content, many transcribed verbatim, with our commentaries, in many cases.