The Martin Company replied with a letter, dated January 11, 1927:

The letter is signed by the company Vice-President,
Christian Frederick Martin III,
great-grandson of the company's founder
and oldest son of Frank Herbert Maritin, the company President.

Note that "H. K. Martin" (namely Herbert Keller Martin, C.F.'s younger brother)
is listed on the letterhead as company Secretary.
Herbert Keller had, in fact, died of perotinitis in Nazareth
only 8 days earlier, on January 3, 1927.

Note also that the letter was typed by "MM".
Martin historian Mike Longworth identifies this person in his book,
Martin Guitars: A History.  "There was only one assistant in the office,
Miss Maude Menhennitt.
Frederick, as he was called, did most of the letter writing".

The backlog in orders had inspired Martin to put an addition on their "new building".
Ground was broken in 1926, and the addition was completed in 1927.
They received this order while construction was underway.

(The completed building served as the Martin guitar factory for more than 35 years,
from 1927 until 1964 when they moved into their modern factory
at their present location).

The enclosed sales acknowledgement is also quite revealing:

Note that the order was received January 4, 1927,
the day after Herbert Keller Martin's death.

Note also that Martin extends to J.G. Janet a 40% discount, since he is a retailer.

Note also that C.F. Martin III has initialed the acknowledgement
in pencil, "CFM", at the bottom.

In the middle of February, 1927, Martin shipped the following
O-28K guitar to Ralston...

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