"Greystone, April 29, 1886.
"Dear Mr. Gowen,—I have received your letter of April 22d. I have not found an earlier opportunity of answering it.
"I have a pleasing memory of you when you were in the profession. Since that time, I have known you only through the public journals.
"My esteem for you would make it a pleasure to shake you by the hand.
"But I cannot see how I can be of any use to you in the matter of which you speak. The delicacy of my health, and the necessity of my avoiding fatigue as far as possible, render it inexpedient for me to undertake anything more than the unavoidable attention to my personal affairs compels me to do.
"I therefore cannot engage in the work of considering any scheme for the reorganization of the great interests involved in the Reading Railroad, or make the investigations which would be necessary to give any real value to my opinion on the subject.
"Assuring you of my high regard,
"I am, very truly yours,
"S. J. Tilden.
"Franklin B. Gowen, Esq., Philadelphia, Pa."