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An estimate from Siebe, Gorman & Co. Ltd to W. Hancock of Birmingham University, for breathing apparatus accessiories. Dated 19th October, 1928. Typed in purple ink on Siebe, Gorman & Co. Ltd. headed paper. The printed letterhead (in black and red ink) contains the company details and several illustrations, showing some of their products. 88.98I/1 (1) - (17) were originally stored together in an acidic card file.