Letter from Dan Oppenheimer to I. H. Kempner expressing thankfulness for the dividend checks, discussing about Chandler deal and requesting to share some information about Imperial Sugar company stocks and tax statements. Also discusses about Mother's worry about taxes and his plan to withdraw part of cash balance.

Letter from I. H. Kempner to Richard H. Ullman discussing about the Christmas card with a short personal note that Richard H. Ullman sent. Also, I. H. Kempner conveys Richard H. Ullman his best wishes and details regarding the San Antonio family and others.

Letter from Richard H. Ullman to D. W. Kempner thanking him for his "kind letter". He expresses concern that he will not live up to his expectations and gratitude for the scholarship he obtained. He says that he hopes to go to Galveston soon.

Letter to Cecile from her father about her mother opening her birthday presents, investment, and her cousin Don.

Letter from Dan Oppenheimer to I. H. Kempner discussing about R. W. Patton being a reputable real estate agent and stands well. Dan also mentions about some experienced architects for building a community center at Sugar Land who were already loaded with work and charge a hefty sum for such a general plan and suggests alternatives from nearby Houston or Galveston instead.

Letter from I. H. Kempner to Dan Oppenheimer discussing about the certificates that his mother "Hattie Kempner" and he shared with their grandchildren and some issues pertaining to the agreement that was already signed and proposing his best solution to updating it. He also mentioned the trustee "United States National Bank" that was assigned for his grandchildren and requesting Dan Oppenheimer the same or any other San Antonio Institution as trustee. He also calls for his lack of foresight and the urgency of the situation which requires immediate action.