United States. (Burma Incoming Mail). 1865. addressed to the 'Ship "T. J. Southend" c/o Halliday, Bullock & Co, Rangoon' bearing United States SG 62, 3c brown-rose (pair) tied by cork obliterator with adjacent Rochester/ Pa date stamp 'Dec 28' ,charged '21' in m/s in violet ink, endorsed 'French Mail' with New York/ Fr. Pkt/ Paid in red 'Dec 31' and French entry cachet 'Etats-Unis/ Serv. Am. Calais/3' on face with circular 'S.L./ Calcutta/ G.P.O./ Fe 19/ 1865' transit in red on reverse (Calcutta Ship Letter) and framed 'Rangoon/ Ship Letter/ No 64/ Paid' with m/s '1a' ship letter charge on reverse, endorsed 'answered at sea Sept 23rd'. Although a 24c US stamp has been removed only one example of this Rangoon Ship Letter is known together with the very rare Ship Letter/ Calcutta.