This letterbook covers the period January-July 1901. Most of the correspondence is by Walter S. Mallory, vice-president of the company, and John F. Randolph, treasurer. The letters deal mainly with company financial obligations and the disposition of surplus stores and property from the Ogden works. Some of the items relate to the projected rebuilding of the works and insurance problems arising from the suspension of operations. Other documents pertain to an experimental reheater of compressed air developed in conjunction with the Ingersoll Sergeant Drill Co. There is also correspondence about ore material selected for exhibit at the Buffalo Exposition, a gold ore separating project at the Ortiz mine in New Mexico, and work for the New Jersey Zinc Co. A portion of the company letterhead is affixed to the front cover and is inscribed "From Jan 28-1901 to July 26-1901." The book contains 1006 numbered pages and an index. Less than 10 percent of the book has been selected.