To Richard Watson Gilder: after reading his ode, "I am the spirit of the morning sea"
Walter J. Coates. Printed on verso of top of letter to author on letterhead of Rabbit's Foot Brand Printing Inks; possibly proof sheet. At end of first poem: East Calais, 1921; at end of second poem: East Calais, 1917. Imprint from dealer; suggested publication date from date of letter on verso.
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