Chiefly letters of Lee, partner in the London firm of DeBerdt and Sayre, to business associates and to his brothers in Virginia, Francis Lightfoot Lee and Richard Henry Lee, relating to the tobacco trade and political events in England and the colonies, and commenting on Virginia Revolutionary leaders and their supporters in Parliament. Other correspondents include John James Beckley, Nathaniel Burwell, Landon Carter, Robert Wormeley Carter, Richard Corbin, Thomas Fairfax, 6th Baron, Charles Lee, Henry Lee, George Mason, Robert Carter Nicholas, William Shippen, and George Washington.