Letter from Dan Oppenheimer to Harris Leon Kempner discussing about the memorandum that was sent which contains the recent telephonic conversation between Mr. Mehan and J. C. Wilson. Dan discusses about the carry-back tax loss that Mr. Mehan needs to take care at Pecos, and his suggestion in appointing caretakers for the Rancho Rio and Grandfalls farms, and also, on expenses incurred with land ownership and maintenance and the future prospects from it. Finally, concludes with his high opinion on Jesse and his travel plans to Tucson.

Handwritten letter from Harris Kempner and Lois Oppenheimer to I. H. Kempner wishing him a happy birthday.

Letter from Harris Leon Kempner to Dan Oppenheimer discussing about the developments regarding the Pan American Sulphur conversation at the Fund Meeting like the Major Partin talks with I. H. Kempner and his personal opinions. Harris Leon Kempner also talks about the shares that are being liquidated under the watchful eyes of R. Lee Kempner.