Samuel Fletcher was a solicitor and friend of George Faulkner. He was a Committee Member of the Manchester Association for the Promotion of Fine Arts in 1843-44. He is believed to be the man that suggested to Faulkner that John Owens (who had left all his wealth to Faulkner in his will) should leave his wealth to fund a university in Manchester.
References
Samuel Fletcher (merchant) Wikipedia(Text) CC BY-SA