Scrooge & Marley is the counting house in A Christmas Carol. It is a London based financial firm and was initially a partnership between Ebenezer Scrooge and Jacob Marley (and his brother Robert in the Muppet version), but Mr. Scrooge is the sole surviving partner. The firm specializes in loans and also holds the leases on various tenement housings. Apart from Scrooge, the staff includes Bob Cratchit and an assortment of bookkeepers.