ALS signed “S. L. Clemens,” one page, 5.5 x 7, April 21, 1886. Letter to an unidentified woman. In full: “Thank you very much for the circular. What a pity poor Josh Billings is dead. He always wanted an office, & now he has lost the chance of being President of that Society.” Attractively double suede matted and framed with a portrait of Clemens, a portrait of Billings, and a descriptive plaque, to an overall size of 18.75 x 17.5. In fine condition, with some scattered toning, a bit heavier to each corner, none affecting the crisp signature. Josh Billings was the pen name of humorist born Henry Wheeler Shaw (1818 –1885). He was perhaps the second most famous humor writer and lecturer in the United States in the second half of the 19th century after Mark Twain. Pre-certified John Reznikoff/PSA/DNA and RRAuction COA.