Self-contained partial manuscript DS signed “R. E. Lee, Lt. Engrs,” one page, 8.25 x 2.25, 1838. In full: “I certify, that the expenditure charged in the within account has been made, was necessary for, and has been applied, for the objects within stated, to the improvement of the Mississippi River above the mouth of the Ohio and of the Missouri River.” Slightly irregular trimming to the bottom edge (near but not touching signature) two small rust stains to top edge, crease to one corner, and faint show-through from notations on reverse, otherwise fine, clean condition. Auction LOA John Reznikoff/PSA/DNA and R&R COA.