Mr. Waltham is Rachel's second boss when she works in Personal Shopping after Joanna, her boss while she was working as an assistant buyer died after she was hit by a cab while leaving work. He is seen four times: the first time Rachel wants to quit, but she changes her mind when she has Joshua as one of her clients. The second time, he sees Joshua's behind and smiles. The third time when he tells Rachel that Joshua left his billfold and the fourth and final time when he asks Rachel to go with Emily, his niece from England who was in New York, to Die Fledermaus, an operetta. Because Rachel has a date with Joshua that evening, she asks Ross to go with Emily, which finally results in them getting married. He isn't seen at the wedding.
- It is likely he is appreciative of Rachel's work as he is seen looking at Joshua dressed up and smiling. Alternatively he may be gay and attracted to Joshua.