Letterhead, "ESB/ Bord Solathair an Leictreachais" at left "P.O. Box 6 [typed]/ Electricity Supply Board/ Limerick District/ The Bishops's Quay, Limerick" repeated in Irish; at bottom, "Head Office Lower Fitzwilliam Street Dublin 2". Printed yellow and blue on white. Watermark "Swift Brook/ Bond". Typed letter Michael O'Shea, Revenue Unit, to Jim Kemmy asking him to pay bill of named person for whom he has stood guarantor. Copy of a bill stapled to letter.