Letter From Seiichi Miyoshi to Harris Leon Kempner discusses his decision to leave his firm and join another company, while requesting letters of introduction from his American contact.

Letter to Cecile from her father about a recent hurricane, the surrender of Japan, and local news.

Letter from Isaac H. Kempner to Martin Belcher Motors discussing his familiarity with Chrysler cars and that he's only ever had issues with the one the latter sold to him.

Letter from Harris Leon Kempner to Roy Yamaguichi informing him about his and Mrs. Kempner's upcoming trip to the Orient. They plan to arrive in Tokyo on April 27th and stay at the Imperial Hotel until May 1st. They will be in Tokyo on other occasions but only for a few days each time.

Letter from Fred H. Rayner to Harris Leon Kempner detailing recent cotton sales and current positions. It lists sales to Chardine, Italy, and Japan, both for old and new crops, and provides a net call position summary. It discusses market changes, the impact of Cannon Mills' May tenders, and trading strategies for May and July. The letter also mentions strong basis conditions and acquisitions of Arizona and Mexican cotton.

Letter from D. W. Kempner to E. R. Hill discussing about his recent trip through Suez Canal and involvement with Nanyang cotton mills. He also expresses interest in conducting business and offers to supply up to 2000 bales of cotton monthly with payment terms via sight draft New York.

Letter from Ramon M. Esteve to Jack Lee discussing Joe's request for release from the Navy and requesting that some of Jack's friends help with the application.