Letter from R. Lee Kempner to Dan Oppenheimer discussing about his favor on non-taxable gift shares that Hattie Kempner can award to her family. R. Lee Kempner also suggests his thoughts on gifting non-voting stocks based on previous history regarding gifts to minors and his future plans to visit the bankers convention. At the end, he also shares Mehan's thoughts on consulting a revenue consultant regarding Internal Revenue Bulletin, 1954, No. 10, Page 14, Revenue Ruling 54-91.

Letter from Ray Leeman to Mr. I. H. Kempner discussing the delivery of the July issue of the South Texas Chamber of Commerce's official magazine "South Texan."

Letter from I. H. Kempner to Mr. Laurence B. Rossbach discussing Rossbach and Mr. Francis Hunter's trip to Texas to learn about the oil business, further expressing his firm's lack of knowledge in the oil industry compared to others in Texas but providing resources nonetheless.