The bulk of this collection is correspondence that Whittier Cotton Mills received from local and national suppliers and clients such as Goodyear Tire & Rubber Co. and Southern Railroad. Other correspondence documents product pricing and sales, some of which includes interoffice memos; the construction of new company housing and plant #5; receipt of bids; and construction contracts with Silver Lake Company. The collection also contains payroll checks. Of particular note are invoices and correspondence from the United States Penitentiary in Atlanta, Georgia, where Whittier Cotton Mills employeed convict labor.