Letter from Thos. L. James to D. W. Kempner discussing current events happening at Sugarland Industries while Kempner is in France.

Letter from Peter Lewis to Daniel W. Kempner lamenting his inability to visit Mr. Kempner during his recent trip to Brownsville, Texas, to obtain some bulls. Mr. Lewis also informs Mr. Kempner of his plan to visit the Kempner's during the spring.

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 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 Woodul, Arterbury & Wren to D. W. Kempner replying that he is getting over the flu and Ethel's settled in her ear, went to Arizona.

Letter from H. S. Block to I. H. Kempner discussing cotton bale shipments.

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.