The 'F.L.' mentioned in the inscription must be Franklin Lushington (1823-1901), Lear's great friend who he met in Malta in 1849. Lear would later live with Lushington in Corfu, where the latter was a judge. Frederick Thomas Underhill (1846-1897) was best known as a copyist for the Guild of St George. Lear employed Underhill to prepare his illustrations of Tennyson's poems for reproduction, but seemingly also employed him to copy other drawings: a diary entry from 31 October 1864 reads 'Paid young Underhill £2.10.0 for his work: a good Lad'.