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This letterbook kept by Sidney Brooks contains the correspondence of a New York businessman and financier through the Civil War and in the late 1860s.

The letterbook kept by Sidney Brooks represents a portion of the correspondence of a businessman and financier through the Civil War and in the late 1860s. The letterbook consists entirely of outgoing correspondence written to various associates.

There is a vague topical coherence to the letters retained by Brooks. Most are of a personal nature, and many concern Brooks' business and personal relationship with the great sculptor, Hiram Powers. Even the few letters that strictly concern business matter have a personal cast to them, suggesting that this was a private copybook used for private matters.