This item has no postal markings. There is a note on the second page to a Mrs. Willoughby "With Kindest regards of Your affectionate friend J. A. Wheat" stating: "Will you please accept this poor tribute of respect to the memory of my dear departed friend W. A. Parker.  Parker was the son of prominent Nashua resident Edmund Parker who died January 4, 1840, at age 19.  Wheat cared enough to write the extensive poem and have it printed.

HON. EDMUND PARKER -- Graduated at Dartmouth College in 1803; entered practice of law at Amherst in 1807; was moderator on the annual town meeting six years, and representative 10 years, county solicitor and judge of probate. Franklin Pierce, who later became the 14th president of the United States, studies under Judge Parker in Amherst.  He was also one of the trustees of Dartmouth College.  In 1835, he moved to Nashua and was agent for the Jackson Manufacturin Company. We was a well-read lawyer, faithful in all the business entrusted to his care, a peace-maker, an excellent citizen and a worthy man. In his old age he resided with his daughter at Claremont, where he died September 8, 1856.  His son, William Abel Parker died at 19. We were unable to determine the cause of death. 

J. A. Wheat was a dealer in dry goods, furniture and crockery in Nashua.