WASHINGTON 12 January 1860 .
MY DEAR SIR:
I have received your letter of yesterday resigning the office of Secretary of the Treasury, to take effect when your successor shall be appointed & qualified.
I very much regret that circumstances, in your opinion, have rendered it necessary. Without referring to those circumstances, I am happy to state, in accepting your resignation, that during the brief period you have held this important office, you have performed its duties in a manner altogether satisfactory to myself.
Wishing you health, prosperity, & happiness, I remain
Very respectfully your friend,
HON: PHILIP F. THOMAS.
SOURCE: John Bassett Moore, Editor, The Works of James Buchanan, Comprising his Speeches, State Papers, and Private Correspondence, Volume 11: 1860-1868, p. 106