The correspondence is primarily personal but contains frequent references to business matters. The bulk of the letters were written by du Pont to his wife, father, and brother. Matters discussed include the Paris printing operations, the firm of du Pont de Nemours, Père et Fils & Cie., the financial affairs of Victor du Pont, E.I. du Pont's horticultural and botanical interests, the patronage of Thomas Jefferson in furthering the successs of the powder company, the establishment of ancillary leather, cotton and woolen manufacturing enterprises on the Brandywine, the tariff issue, the importation of Merino sheep, community affairs, and the education of du Pont's children.

Pierre Samuel du Pont de Nemours (1739-1817) was a French political economist, writer, publisher, and public administrator. In 1800, accompanied by his sons, Victor Marie du Pont (1767-1827) and Eleuthère Irénée du Pont (1771-1834), he arrived in America. Du Pont de Nemours and his sons established the commission house of Du Pont de Nemours, Père et Fils & Cie. in New York. In 1800, Victor Marie du Pont established a trading company, Victor du Pont de Nemours & Co. This small collection consists of two letters regarding finances of business affairs.