File consists of 5 letters written by 'Aunt A. Abraham', to Robert Abraham, her nephew.

File consists of an autograph letter from John Gibson to Abraham, addressed to him at the 'Journal Office | Castle Street | Liverpool’, containing news that ‘Captain Thompson of the Countess of Lonsdale’ will be delivering ‘a present from a few of your friends in Whitehaven’. The letter also includes, pencilled crosswise, a draft of Abraham's reply.

File consists of an autograph letter from Abraham to his father, Thomas Abraham, containing a transcript of a 64-line poem titled 'Verses occasioned by the Scenery by the River Emont’, as well as news on the scarcity of silver, the movements of soldiers, and the present public mood.

File consists of an autograph letter from John Greenshields, who describes a recent meeting with 'Mrs. Abraham', Robert Abraham's widow.

File consists of an autograph letter from Abraham to his brother, John Abraham of Liverpool, including a discussion of sherry and rice pudding, and describing his 'precarious' situation.

File consists of an autograph letter from Abraham to 'Henderson', describing an 8-day journey across the northern United States and Canada, made in order to undertake research into purchasing of the Montreal Gazette newspaper.

File consists of an autograph letter addressed to Messrs Armour & Ramsay, Montreal, concerning sale of the Montreal Gazette newspaper and associated finances.

File consists of an autograph letter from Abraham to a John Gibson of Whitehaven.

File consists of 64 letters from Thomas Abraham to recepients including Robert, John, and Margaret Abraham, on subjects including literature and books, a local watch-making business, clothes, the newspaper business, as well as news of various friends and family members.