This is a group of hand written letter, some in Judeo-Arabic, between Baghdadi Jews in Jerusalem, England, Hong Kong, India, and Baghdad. Included are: an envelope addressed to Rabbi Jacob Joseph Haim, India; a letter from the Sephardic Israeli Community in Jerusalem, Palestine; a letter from David Sassoon to Rabbi Haim in Baghdad giving an order to pay him an amount of money.

These are documents from the Baghdadi Jewish Community. Included is correspondence regarding the wills, estates, and trusts of several wealthy community members (Sir Ezra David, Raphael Aaron Gubbay) and where their money is going within the community. Correspondence is between community leaders, family members, and attorneys regarding splitting up of money and receipts of receiving funds.