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 E. R. Hill to D. W. Kempner discussing about opening cotton business on "Queen Mary". He mentions his role as director of Nanyang Cotton mills and mill's demand for American cotton. He also invites Kempner to provide quotes for his demand and expresses willingness to secure orders. The letter also includes a post card indicating that it is from E. R. Hill and an envelope targeting to D. W. Kempner

Letter from Harris Leon Kempner to Edward Marcus handing his letters of introduction. He mentions that they have a number of people whom they could write to but mentions that Baird has met them all and it's better if he writes to them.

Letter from Harris Leon Kempner to Messrs. Tong Yik, Tailors regarding the dinner jack they made for him the last May he's in Hong Kong. He mentions that some of his friends would like to have some of that material, and he's requesting them to send enough material for two such jackets under two separate parcels and label them as gifts so that the duty would be nominal. And he refers them to F. W. Golding if they have any concerns whom he thinks that they already know.

Letter to Cecile from her father about her contributions to his business and the war. He shares that he believes that Germany is "doomed economically". Again, he brings up the Jones-Wallace issue. International relation between Russia, Britain, and the US are also discussed.

Letter from Tong Yik Tailors to Harris Leon Kempner replying to his letter of 17th. They included the prices for the silk material and when the parcels would be forwarded.