This document is related to the winding up of the Southern Hotel. Dated to the 24 September 1931, It listed Lai Ying Kee & Partners from 26 Hong Kong Street as the creditor, claiming $334.40 for goods sold and delivered to the hotel. The document carried the signature of Li Songshan(黎松山).The Southern Hotel was first opened in 1927. It was located at the current Yue Hwa (Nam Tin) building at 36 to 42 Eu Tong Sen Street and catered to mostly Chinese Cantonese customers. The hotel boasted of modern and glamourous facilities such as : a roof garden, a tea room, a dance hall of private parties, 'an up to date Chinese Restaurant and Grill Room' with 'Special Cuisine for Chinese dishes', and a 'Modern Sanitation Installation'.The hotel could host thousands in events. Unfortunately, it closed down in 1929, barely two years after its opening due to heavy liabilities amounting to $60,000 and business depression. The appointed liquidators were Chan Sze Onn and Tan Luang Kia. Eu Tong Sen was the principal creditor to the liabilities, claiming $25,000 for rent. Eu Tong Sen had built the hotel for Southern Hotel company in 1927, and let it out for $4,000 per month. it suffered a loss of $50,000 in its first year of existence.