With reference to your minute No. SPC 19/4 of the 12th January¹ on the subject of co-operation between Spain and Ireland with a view to post-War reconstruction, our general attitude in regard to this matter may be summed up by saying that, while we are interested in it, we do not consider that our best interests would be served by involving ourselves in any commitments in the matter at the present juncture.

In the event of your being approached again in regard to the matter, I should be glad if you would bear the foregoing in mind. It would be best to confine yourself to broad generalities and to leave the initiative with the other side.