Correspondents include: wife Caroline A. Sykes Atwater; uncle L.H. Atwater; cousin Lyman S. Atwater; cousin by marriage Alice A. Wurts; brother W. Atwater; Charles P. Wurts; treasurer, Delaware and Hudson Canal Company Isaac N. Seymour; aunt by marriage A.B. Wurts; John D. Bluxom; A.A. Crosby; S. Boutwell; Ellis Ashmead Bartlett; sister Katie; Samuel H. Hall; member, board of managers, Delaware and Hudson Canal Company Robert Lenox Kennedy; president, board of managers, Delaware & Hudson Canal Co. George Talbot Olyphant; Hy Rowland; William Irwin; Edward E. Atwater; vice president, Cornell Steamboat Co. S.D. Coykendall; J.W. Cook; and Stephen Abbey.

Subjects include: Sale of Mt. Carbon Coal stock, purchase of Cornell Steamboat Co. stock, family matters, sale of Atwater land in Vermont, letters from wife detailing 1867 European trip, and Delaware and Hudson Canal Company business.