Letter from the Bertig Company to Daniel W. Kempner updating Mr. Kempner on a leaf worm infestation amongst their cotton, the completion of cotton gin repairs and the start of work on bean elevators. The letter also updates Mr. Kempner on the Muskogee building for Jonesway.

Letter from Joseph R. Bertig to Mr. and Mrs. Kempner discussing his doctor saying he might be well enough to go home in the next week. Mr. Beritg then talks about how after his doctor left the night before he awoke three times from a dream. He then starts to discuss his concerns with how much cotton had been planted this year and other company operations. He then says he will not be driving home, instead having arranged transportation.

Letter from Joseph R. Bertig to Jeane Bertig discussing purchasing a pearl necklace out of the Saul Bertig Estate for $675 split between the seven heirs to the estate.

Letter from Joseph R. Bertig to D. W. and Jeane Kempner thanking them for the flowers and updating them about his health and where he will be going to recover. Two postscripts from Elizabeth provide extra details and context that Bertig was unable to provide.

Letter from Joseph R. Bertig to D. W. and Jeane Kempner thanking them for the grapefruit and discussing holiday plans.

Letter from Joseph R. Bertig to D. W. Kempner regarding updates about the cotton market and government acreage report.

Letter from Joseph R. Bertig to Daniel W. Kempner and Jeane Bertig Kempner thanking the Kempner's for the robe they gifted him.

Letter from Joseph R. Bertig to Daniel W. Kempner and Jeane Bertig Kempner thanking Dan for sending a clipper but informs him that he had already ordered one himself. He then asks if the Kempner's plan on traveling abroad this year with the rising tensions with Russia. Mr. Bertig says the weather has been great for the cotton crop, but everyone is afraid if bugs and weevils.

Letter from Joseph R. Bertig to I. H. Kempner discussing calling Neil helms and making him promise to meet them in Washington. He then mentions trying to get the ear of Leslie Biffle, a man that holds influence with President Truman.

Letter from Jospeh R. Bertig to Jeane Bertig Kempner discussing The Big Picture a publication in Paragould and telling Mrs. Kempner to look at pages 8 and 9. He then updates her on the winter weather and receiving a letter from Mary Jean.

Letter from Joseph R. Bertig to Jeane Bertig Kempner discussing Mrs. Kempner's upcoming trip to Plantersville and telling her not to expect him as he is too sick, but that Bill would meet her in St. Louis or Memphis. Bertig then comments on tensions between Russia and the United States saying that it must be settled whether that be by World War III or otherwise. Mr. Bertig then says there has been good growing weather, but they could use a little rain. Finally, he mentions that Mary Jean Kempner sent him a letter from Canada alerting him that she was sending a shipment of Salmon.

Letter from Joseph R. Bertig to Jeane Bertig Kempner discussing how happy Jeane was at the dog that Mary Jean chose. He also talks about returning a hedge trimmer he had ordered because he had bought on before it could arrive. Mr. Bertig also informs them that he is canceling the candy shipment he was sending their way because the Kempner's are going abroad but said he would hold off on canceling the shipment to Mary Jean until he has heard from her.

Letter from A. H. Blackshear, Jr. to D. W. Kempner discussing matters related to leasing the Blake property in Plantersville to Miss Sallie Blake. He is seeking guidance on lease terms and rates. Also included is a report on seed transactions and prices, a payment received for Mrs. Kempner, and a personal schedule indicating a departure on Friday for Paragould.

Letter from A. H. Blackshear, Jr. to D. W. Kempner providing updates about the night watchmen on Kempner's estate, cotton gin reports, correspondence from Bill Keyser, a meeting with John Harris about the Galveston Orphans' Home, cotton sold to Japan, seed prices, and notice that he is leaving for Paragould.

Letter from A. H. Blackshear, Jr. to D. W. Kempner explaining the current state of their business at Plantersville and enclosing position reports. Blackshear discusses the high basis on Mexican cotton, bales of cotton produced by gin, the Bertig Company, and their business associates. The document includes a reply afterward by D. W. Kempner about their associate Mackey, and Kempner's return home.

Letter from A. H. Blackshear, Jr. to D. W. Kempner enclosing position reports and discussing gin production at Paragould Gin Operations, income, prices, and amount of product ginned.

Letter from O'Bion Gatz to Daniel W. Kempner asking for a donation to help the Community Hospital Auxiliary in Paragould Arkansas.

Letter from W. L. Getz to D. W. Kempner discussing local agricultural conditions, the progress on a bean storage warehouse, and recent soybean crops. He mentions a pest issue on local cotton farms and updates on mutual acquaintances' activities.

Letter from Thos. L. James to W. L. Gatz discussing plans for an acreage of Rickard Korean Soybeans. James requests advice on the details of the acreage.

Letter from Thos. L. James to W. L. Gatz requesting an increase of bushels in an order related to D. W. Kempner's plan to plant soybeans in Grimes County, Texas.

Letter from D. W. Kempner to Thos. L. James discussing availability to show Mr. Williamson the machines being used in Sugar Land.

Letter from Daniel W. Kempner to Joseph R. Bertig discussing Mr. Bertig's recent sickness and hospital visit. Mr. Kempner tells him not to worry about work and to focus on recovering. He then informs Mr. Bertig that Mrs. Kempner and he will in Plantersville until Monday.

Letter from Daniel W. Kempner to Joseph R. Bertig discussing war, Mr. Bertig's birthday, Mary Jean getting an article published in Vogue and other life updates.

Letter from Daniel W. Kempner to Joseph R. Bertig sending a letter to check up on him and wishes him a merry Christmas.