British lyricist (1836–1911) best known for his 14 comic operas written in collaboration with composer Arthur Sullivan. ALS signed “W. S. Gilbert,” one page, 4.25 x 7, Grim’s Dyke letterhead, July 30, 1909. Brief letter to H. F. Rubinstein. In full: “I regret to say that I am unable to comply with your request to contribute verses to your magazine.” In very good condition, with repaired tear to lower left and scattered toning and soiling, a bit heavier to the edges. RRAuction COA.