Letter from D. W. Kempner to Mark F. Heller discussing a memorandum from October 14th related to a Blocked D - Mark Account in Bremen. He also acknowledges the complexity of the matter and expresses willingness to invest the blocked D marks in a German company that could promote their cotton sales in Germany. He also refers to the amount of marks owned and blocked in Germany, with the legal and administrative aspects being Heller's responsibility.