Letter from George Andre to I. H. Kempner discussing the estimated cash position of the Imperial Sugar Company. It features information on borrowings, raw imports, insurance costs, outlines, working capital, and funds.

Inter-office letter from Isaac Herbert Kempner, Jr., to Harris Leon Kempner regarding the call he had with Deak Randolph the other day. He mentions that Deak suggested for them to make a small payment on the loan, so that bank examiners would approve him loan easily. So, Isaac mentions that he'd make a payment of 3,000.00 and asks if Harris could do the same by the time he returns from New Orleans.