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Letters written to Gay from political and literary contemporaries such as Horace Greeley, Charles Sumner, and William Bryant; reports in letter form from his reporters at the front during the Civil War; and personal correspondence including many letters from his wife, Elizabeth Neall Gay. Letters written to Mrs. Gay from family friends and business associates including many from her husband. Correspondence of other members of the Gay family including Walter Gay, Sarah Gay, and Allan Gay. Diaries, notebooks, and journals of Sydney Howard Gay.

An original manuscript of "Annabel Lee" as well as a facsimile manuscript of "Epimanes" an unpublished tale, by Edgar Allan Poe. Included in the collection is an autograph album belonging to Octavia Walton Le Vert. On May 1, 1827 Poe inscribed "When wit and wine and friends have met.." in the album. In addition to the Poe inscription the album contains inscriptions by Henry Clay and by the Southern poet, Edward Coote Pinkney. Also, a daguerreotype portrait of Poe taken in Richmond shortly before his death.

Letters, invitations, documents, page proofs, photographs, lithographs, and books of Rosenman. Letters from political acquaintances including Benjamin Cardozo and W. Averell Harriman, to Rosenman and his wife, Dorothy, one letter by Henry Clay to H. Shaw 23 Sept. 1826 collected by Rosenman, invitations to official social functions, two sets of proofs for political pamphlets written by Rosenman on behalf of New York Governor Alfred E. Smith, photographic and lithographic portraits of political acquaintances signed and inscribed to Rosenman, including those of Dwight D. Eisenhower, W. Averell Harriman, Franklin D. Roosevelt, and Harry S. Truman. Other correspondents include Charles A. Beard, Louis D. Brandeis, Dwight D. Eisenhower, and Wendell Willkie. Also, thirteen books dealing with the Roosevelt administration signed and inscribed by the authors.

There is a letter book / account book of 347 p., 1790-1856, containing 466 draft copies of his commercial and social correspondence with shipping agents in Great Britain, France, Spain, Portugal, Holland, Germany, China, Canada, as well as in the United States. The correspondence concerns Bell's business arrangements, the various cargos he shipped and their disposal, political affairs affecting the shipping trade, laws and treaties of various countries to be dealt with, taxes, embargoes, piracy, threats of war, and other pertinent events. A second account book of 84 p. (many are blank), 1787-1852, for the Ship Stephania and others contains ships' records for 1799 to 1828 and miscellaneous accounts up to 1857. There is a one volume carbon typescript (113 p.) of genealogical notes and reminiscences by Gordon Knox Bell (Regent of the University of the State of New York and grandson of Isaac Bell) and others, ca.1940. There is also an essay and lists of the residents of Greenwich Street (including the Bell and Rogers families) by Elizur Yale Smith with related correspondence, 1940.