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This bound volume contains 153 incoming letters written to David Ellicott Evans between 1827 and 1828, primarily related to his financial affairs and business concerns. Many of the letters deal with the ownership of land in the state of New York, and others relate to legal affairs and commerce in early 19th-century New York.

This collection contains 153 incoming letters written to David Ellicott Evans between March 27, 1827, and July 17, 1828, primarily related to his financial affairs and business concerns. The first four pages are an index, organized alphabetically by the author's last name, and individual letters are attached to the volume by paper strips. Though some of his cousins included personal news in their letters, Evans's correspondents usually wrote about business affairs, often related to the sale of land in New York State. Others briefly mention canals and mills. William P. Gwinn, the most frequent correspondent, wrote several letters from Medina, New York, concerning the shipment of foodstuffs, including wheat and flour. In one letter, he reported that much of a recent shipment sent to the firm Ellicott & Evans had, upon inspection, proven to be ruined (July 15, 1828). C. Van Deventer wrote 4 letters to Evans, and in one mentioned recent discussion of Evans as a possible gubernatorial candidate for the state of New York (July 8, 1828).