This is a bit of a puzzler! At £80 the work has to be quite substantial. So, we have looked at all the Garlands mentioned on our site. Nothing applies. The work mentioned seems to be one we have not come across and also we have spotted an incorrect provenance (Ralli) for the Birmingham crayon which we have corrected. The Burlington catalogue mentions a city in the background so it cannot be the Birmingham crayon version. In Fortunee de Lisle (page 181) there is mention in 1866 " The Garland" (two pictures, each 30 x 17 1/2) unfinished. There is a question mark over who was the owner. the work mentioned in the letter could in some way relate to that.