Cover franked with 1928 5c slate with 'Correos 1928' overprint and 1928 1c violet TAX issue with 'R. de C.' and 'Resello 1928' overprints (SG 578 & 572) tied by 'Lines' cancel with MANAGUA cds dated JUL 13 1928 and boxed registration marking all on front. Addressed to USA with transit and arrival marks on reverse.