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With the sketchbook inverted, this view of the coast from a cliff probably shows the view from the quay at the southern corner of Berwick-upon-Tweed looking over the River Tweed near the estuary. At the left is the quay wall with a semi-circular tower or platform at its corner and a flagpole (see folio 52 verso; D26016; CCLXVII 52a). There is a very similar sketch on folio 41 (D25996; CCLXVII 41), though instead of looking south, that sketch looks east towards the breakwater. A similar composition in the Berwick sketchbook (1831) may also be linked (Tate D25717; Turner Bequest CCLXV 41a).
For more information on Turner’s visit to Berwick, see folio 48 verso (D26009; CCLXVII 48a).