Excellency,
I have the honour to refer to Your Excellency's Note No. 698 of the 7th August,¹ concerning certain measures proposed by the Governments of France, Great Britain and the United States with a view to the recovery of cultural property unlawfully appropriated in, and exported from, countries under Axis occupation.

Your Excellency will appreciate that, in the conditions which obtained during the War, it is very improbable that any property of the nature referred to would have reached this country. Even if it had done so, its importation could scarcely have escaped the notice of the Irish authorities. In effect, there is no evidence available to suggest that any articles falling within the category referred to in Your Excellency's Note were imported into Ireland, either during or since the war.

I have the honour to assure Your Excellency, however, that, if any such articles were to be discovered in this country, the Irish Government, in accordance with their general policy, would be prepared to take all proper and practicable measures to secure their just restitution to their lawful owners. If, therefore, the lists mentioned in Your Excellency's Note are duly furnished, appropriate steps will immediately be taken to bring them to the notice of all such persons and organizations as might be in a position to detect the existence in this country of any property of the kind in question.

Accept, Excellency, the renewed assurance of my highest consideration.