Letter listing for 1780–1789
- Adam Smith to Sir John Sinclair, 1st Baronet Sinclair of Ulbster, c. 30 January 1786
- William Cowper to Harriot Hesketh, Lady Hesketh [née Cowper], 31 January 1786
- William Cowper to Spencer Cowper, before 31 January 1786
- Corilla Olimpica [Maria Maddelena Morelli Fernandez] to Giovanni Cristofano Amaduzzi, 31 January 1786
- William Cowper to Joseph Johnson, 1 February 1786
- Doctor Richard Price to William Pitt [the younger], 1 February 1786
- William Cowper to Doctor William Kerr, c. 2 February 1786
- Marie Julie de Fumeron de La Berlière [laterly Godefroy; née Dubois] to Jacques Henri Bernardin de Saint-Pierre, 3 February 1786
- Adam Smith to Alexander Fraser Tytler, Lord Woodhouselee, 4 February 1786
- Thomas Warton to Isaac Reed, 4 February 1786
- Pierre Augustin Guys to Jacques Henri Bernardin de Saint-Pierre, 5 February 1786
- Louis XVI, king of France to Charles Gravier, comte de Vergennes, 5 February 1786
- Jacques Henri Bernardin de Saint-Pierre to Pierre Augustin Guys, 5 February 1786 [now missing]
- Jacques Henri Bernardin de Saint-Pierre to [unknown], 5 February 1786 [now missing]
- Buccleuch Sharp to Adam Smith, 5 February 1786
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