Letter from Daniel W. Kempner to Mark F. Heller discussing a letter from A. Zuelow and Company about a blocked account with Disconto Bank, Bremen, with several Marks locked in it and addressed to the wrong name. Mr. Kempner mentions that he has asked for action to be taken on the account to no avail and urges Mr. Heller to do an investigation.

Letter from Mark F. Heller to Daniel W. Kempner discussing how Diconto Bank cannot unblock the account in Nussbaum and Lighters name and transfer it into the care of H. Kempner until they receive legal proof of the transfer approval by the previous account holders. Mr. heller also addresses what can be done with the money after it has been unblocked, either invest in some German industry or obtaining a license to convert the German currency into U.S.. Mr. Heller also informs Mr. Kempner that while the clocks he is looking for are made in Germany, they cannot be bought in Germany as they are export only. He also talks about creating official 'H. Kempner' Christmas cards to be sent out to mills around Europe.

Letter from Daniel W. Kempner to Mark F. Heller informing him that the documents that prove Mr. Heller has Power of Attorney for the W.A. Light & Company account held with Disconto Bank in Bremen, Germany, have been prepared.