Sir,

I am directed by President Cosgrave to acknowledge the receipt of your letter of the 7th instant and in reply thereto to submit for the consideration of the Irish Boundary Commission the accompanying statement which sets forth the views of the Government of the Irish Free State in regard to the work with which the Commission are charged.¹ This statement is not intended to be comprehensive, and my Government propose from time to time, as the occasion arises and as the operations of the Commission proceed, to supplement it by further statements covering any considerations which, in their opinion, call for the attention of the Commission.

My Government desire to appear before the Commission by Counsel for the purpose of supplementing by oral exposition the statement now submitted, and they will be glad to be informed as to the procedure which the Commission propose to adopt at their sittings for the hearing of Counsel and the examination of witnesses. They will be represented by Messrs. John O'Byrne, K.C., Attorney General of the Irish Free State, Sergeant Hanna, K.C., Patrick Lynch, K.C. and Cecil Lavery, B.L., and these gentlemen will be ready to appear before the Commission at any date not earlier than the 2nd proximo which will suit the convenience of the Commission.

In regard to the submission of evidence to the Commission my Government find it difficult, in the absence of definite information as to the Commission's intended procedure, to decide at what stage and on what aspects of the matter it may be necessary or desirable for them to produce witnesses in support of their contentions.