The letterbooks consist of bound typescript letters, the pages are foliated. Although there are included A-Z indexes at the front of each volume, these do not appear to have been used.

The first volume concerns correspondence with Sir Christopher Furness, J.P, D.L, West Hartlepool; R J Thompson, Furness Withy & Co. Ltd, Newcastle; W Roper, The Caledon Shipbuildings and Engineering Co. Ltd; R B Stoker, Manchester (re: SS MANCHESTER CITY); to name a few.
Vessels mentioned include PARKMORE, QUEENSMORE ans MEDIANA, CYNTRIANA, GLORIANA, SS ULUNDA to name a few.

Administrative / biographical background
Fredrick Lewis was born in 1870. In 1883, aged 13, he joined Furness Withy & Co, a major shipping company, based in Hartlepool. By 1919 he had risen to be a Director of the Company and in that year he led a consortium that took ownership of the business. In 1932 he became Chairman of Royal Mail Lines, which was created from the assets of the collapsed Royal Mail Steam Packet Company after the Royal Mail Case. Lewis was created a Baronet in 1918 and raised to the peerage as Baron Essendon, of Essendon in the County of Hertford, in 1932. He was instrumental in developing a system of sea water distillers which could produce fresh water in lifeboats during an emergency at sea.