Whipple, chairman of the Marine Committee in the Continental Congress, discusses various military and business matters with Langdon, a agent for the Continental Navy. Mentions Miss Wharton. Discusses money submitted to Langdon by the Marine Committee, including a sum transmitted to Langdon by Colonel Bartlett (possibly Continental Congressman Josiah Bartlett). Refers to Mr. Henderson and Mr. [Betten?], who delivered money from Whipple to Langdon. Mentions a ship Langdon was fitting as a result of Mr. Livingston's orders (possibly referring to Continental Congressman Robert Livingston). Mentions recent correspondence in order to keep track of letters which might be intercepted or lost. Encloses a resolution of Congress (not included) ensuring that Langdon will be commissioned to construct a gun ship. Inquires about obtaining supplies, including cordage, from St. Peter based on the orders of a Congressional Secret Committee. Reports that because of enemy vessels in the Chesapeake Bay, American ships planning to travel in the area should divert their course until further information may be obtained. Discusses guns intended for ships built in Connecticut, and the possible transmission of these arms by Jonathan Trumbull, Governor of Connecticut. Relates "By acco't from abroad our affairs wear a favorable aspect, & our troops have been success full in every skirmish since the 25th Dec ... I am glad to find that you, my Friend are not dispirited, 'tho I must confess I have seen nothing yet, to dispirit a man who prefers Death to Slavery, & he that does not, is not worthy the name of an American." Refers to a treason act and the punishment of Tories. In a post script, mentions the transmission of money to Langdon by Mr. Betten. Discusses correspondence between Continental Congressman John Hancock and Mr. Bowdoin regarding the conduct of Captain John Roche.