This collection includes a group of about 75 letters, mainly from the 1840's, to various Rochester businessmen. Although acquired together, it appears that the items are not all related. Recipients include Isaac R. Elwood, A. & T.F. Mason Dry Goods Merchants (Allen Mason and Thomas F. Mason), and Dwinelle and Campbell Counsellors at Law (John W. Dwinelle and James C. Campbell). John W. Dwinelle, 1816-1881, later became a prominent San Francisco lawyer.