Correspondence represents letters written by J. B. Watkins pertaining to the various details of Watkins' many business enterprises. Some letters are from his own employees to Watkins when he was out-of-town (Lawrence) on various business excursions. Most letters appear to be addressed from Watkins to customers and employees. The letters are very detailed in information that might not appear in the regular day-to-day business letters of the various offices of Watkins' business. Since few of the records have survived, these letters help to gain insight into Watkins' affairs in southwest Louisiana.

Like the other letterpress volumes, these contain an index of the recipients of each letter, sometimes detailing the content of letters to people and organizations.

Volume numbers used in this finding aid refer to spine markings on the volumes. Several volumes in this set are unnumbered.