Kipen's article does not address the theory put forth by
Philip Fanning in _Mark Twain and Orion Clemens_ (Univ. of Alabama
Press, 2003) in his chapter 10 titled "Sam's San Francisco Crisis."

Fanning's research and reasoning places the "suicide thought" on or
about January 18, 1866 and relates it to frustrations caused by Orion
and failure to sell the Tennessee land.