She appears to be correct;
Avalon Project (Documents in Law, History and Diplomacy)
Holland bankers, I'm sure you're right, lent the colonies money. But the first government appears to be Morocco. "Shocked, shocked, I say." :)
They did so in 1782, one year before the end of the Revolutionary War.
Read John Adams' letter dated February 27th, 1782 in Jared Sparks' book 'Diplomatic Correspondence Of The American Revolution' (Free eBook link here, from Project Gutenberg).
The first link I posted above describes the golden medal awarded Adams by the Dutch government when he became the official American ambassador to The Netherlands. If you ever visit Amsterdam, I believe that you can see this medal along with some of John Adams' other belongings on display in the Rijksmuseum.
ISBN-10: 0345336674 ISBN-13: 978-0345336675
Personally, I prefer the Republic of Ragusa.
Anyone else notice the use of God and Christian in this treaty between Morocco and the United States?