Letter from I. H. Kempner to E. R. Thompson, Jr. expressing surprise over the age of sugar cane processed by the Imperial Sugar Company and expresses a desire to discuss a published statement by the company. Additionally, he reflects on academic standards, noting Thompson's satisfactory grades and discussing the relative value of striving for high grades versus the overall aim of education.

Letter from I. H. Kempner to Messrs. J. Spunt & Company discussing a potential future carpet purchase.

Letter to Cecile from her father about family matters, President Truman, China's government, the stock market, and economics.

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 J. Spunt & Company to I. H. Kempner reassuring him that they will continue to look for his desired size of carpet.

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 I. H. Kempner to D. W. Kempner discussing agricultural updates including weather impacts on crops and cattle, business matters with Chase National Bank and cotton sales details, with a shipment to Moscow pending credit openings.