ALS signed “S. L. Clemens,” one page, 4.5 x 5.5, December 17 [1903 added in pencil in another hand]. Twain writes from Florence to an unknown gentleman. In full: “I thank you very much. I think the Dog’s Tale might be good, published as you suggest, but it is the property of the Harpers & they would be the ones to say….” Clemens’s story A Dog’s Tale, told from a canine point of view, was originally published in the Christmas number of Harper’s magazine for 1903; it was issued in book form in the following year. At the time he wrote this letter, Twain was in the midst of an extended trip to Florence with his wife, Olivia. After Olivia died there on June 5, 1904, the author returned to the United States. A few subtle wrinkles and small spot to one word of text, otherwise fine, clean condition. Auction LOA John Reznikoff/PSA/DNA and R&R COA.