The correspondence mainly concerns news of Sam and the Freud family in England; the unstable economic climate in Manchester; and the sending of food parcels to Sigmund Freud in Vienna.
These letters to some extent reveal how badly businesses were affected in Manchester during this period, but also reveal how much Sigmund Freud and the Austrian branch of the family were in need of aid, particularly for food.
This series also includes a letter from Sam to Martin Freud, regarding business advice for Martin. It was originally found within this set of correspondence.
All the letters are sent from 61 Bloom Street, Manchester, to Vienna, Austria, unless otherwise stated.