In the last number of the Bulletin we sketched the life of Albert Dibblee, a San Francisco commission merchant whose business papers comprise one of the finest collections ever presented to the Society. This article will give a little of the history of Albert Dibblee's business as seen through these papers. The material has all been taken from the letters and account books now available at Baker Library. There are nearly 200 volumes as well as a large quantity of unbound papers in the collection.