Letter from E. S. Marsh to I. H. Kempner discussing the financial challenges and operational changes faced by the railway system, including the need for modernization, streamlining, and efficiencies in response to decreased freight and passenger business. He outlines the financial difficulties of the Gulf Lines, emphasizing the importance of adapting to current economic realities without sacrificing service quality. He expresses respect for Kempner's judgment and insight and shares a draft statement of a proposed plan, seeking Kempner’s understanding and support.

Letter from Expert Shirt Hospital to I. H. Kempner sending him bill of the collar shirts.