The collection consists primarily of letters by Howells to an assortment of correspondents, including Lawrence Barrett, Wendell P. Garrison, Alexander McKenzie, J. R. Osgood, and Charles Dudley Warner. In addition, there are manuscripts of "Edward Bellamy," "English Feeling Toward Americans," "The Fiction of Eden Phillpotts," "The Fiction of Leonard Merrick," and "Recollections of an Atlantic Editorship"; a review of George William Curtis's books; and a few miscellaneous items.

The following standard abbreviations, or their variations, are used to identify materials in this collection: ALS = autograph letter signed, TLS = typed letter signed, AMsS = autograph manuscript signed, and TMsS = typed manuscript signed.