Letter from Dan Oppenheimer to Harris Leon Kempner discussing about his trip to Tucson and declining Harris Kempner's offer for another one to Chile due to work accumulation. Dan also posed couple of questions regarding Pecos business like its tax refund that Mr. Mehan is tracking and the cotton sales from previous month. Additionally, he also discussed about the T. C. I.'s debt reduction and reviewing Jesse's work.

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.

Letter from Fred F. Florence to I. H. Kempner discussing Florence traveling to Tucson and discussing Florence's feelings after receiving the Linz Award. Florence also discusses not being able to obtain a copy of the winter Southwest Review that contained an article about the Kempner family.

Letter from The National Foundation for Asthmatic Children at Tuscon to I. H. Kempner requesting contributions to an aid program for children with asthma and rheumatic fever.