This folder contains correspondence and other documents pertaining to the business of the Edison Phonograph Works. Many of the letters are from the law firm of Eaton & Lewis and relate to stock matters and to agreements involving Edison, the Phonograph Works, and other parties. There are also documents concerning the organization of the company's board of directors. Much of the correspondence is by Samuel Insull, treasurer of the company.

Approximately 20 percent of the documents have been selected. The following categories of documents have not been selected: routine letters concerning Edison's loans to the Phonograph Works; correspondence from Eaton & Lewis regarding routine legal matters; daily reports on the manufacture of phonograph cylinders; requests for supplies; meeting announcements; letters of transmittal and acknowledgement; other routine business correspondence.