I have the honor, by the direction of my Government, to address to Your Excellency the following note:
"The Government of the United States refers to its note of December 14th, the Japanese Government's note of December 14th
and the Japanese Government's note of December 24th in regard to the attack by Japanese armed forces upon the U.S.S. Panay and three American merchant ships.
"In this Government's note of December 14th it was stated that 'The Government of the United States requests and expects of the Japanese Government a formally recorded expression of regret, an undertaking to make complete and comprehensive indemnifications, and an assurance that definite and specific steps have been taken which will ensure that hereafter American nationals, interests and property in China will not be subjected to attack by Japanese armed forces or unlawful interference by any Japanese authorities or forces whatsoever.'
"In regard to the first two items of the request made by the Government of the United States, the Japanese Government's note of December 24th reaffirms statements made in the Japanese Government's note of December 14th which read 'The Japanese Government regrets most profoundly that it (the present incident) has caused damages to the United States' man-of-war and ships and casualties among those on board, and desires to present hereby sincere apologies. The Japanese Government will make indemnifications for all losses and will deal appropriately with those responsible for the incident.' In regard to the third item of the request made by the Government of the United States, the Japanese Government's note of December 24th recites certain definite and specific steps which the Japanese Government has taken to ensure, in words of that note, 'against infringement of, or unwarranted interference with, the rights and interests of the United States and other third Powers' and states that 'The Japanese Government is thus endeavoring to preclude absolutely all possibility of the recurrence of incidents of a similar character'.
"The Government of the United States observed with satisfaction the promptness with which the Japanese Government in its note of December 14th admitted responsibility, expressed regret, and offered amends.
"The Government of the United States regards the Japanese Government's account, as set forth in the Japanese Government's note of December 24th, of action taken by it as responsive to the request made by the Government of the United States in this Government's note of December 14th.
"With regard to the facts of the origins, causes and circumstances of the incident, the Japanese Government indicates in its note of December 24th the conclusion at which the Japanese Government, as a result of its investigation, has arrived. With regard to these
same matters, the Government of the United States relies on the report of findings of the court of inquiry of the United States Navy, a copy of which has been communicated officially to the Japanese Government.
"It is the earnest hope of the Government of the United States that the steps which the Japanese Government has taken will prove effective toward preventing any further attacks or unlawful interference by Japanese authorities or forces with American nationals, interests or property in China."