At least one-third of the collection consists of Artists Files stemming from the the gallery's business relationships (and Betty Parsons' personal relationships) with numerous artists. The correspondence focuses primarily on representation, promotion, exhibitions, and sales. Files contain correspondence with artists, museums, curators, collectors, and dealers, as well as with insurance agencies, and shipping and storage companies. Also found in the files are price lists, sales and expense records, shipping records, exhibition announcements and catalogs, biographical material, clippings, photographs of artwork and artists, writings by and about artists, and related material.

The files provide extensive documentation of the gallery's activities on behalf of individual artists, as well as Betty Parsons' role in the rise of Abstract Expressionism in American art and her close personal relationships with certain artists. Of particular note are the files on Jackson Pollock, Mark Rothko, Clyfford Still, and Barnett Newman, who were among the artists shown in the early years of the gallery. The Pollock file contains letters to and from the artist and his wife, Lee Krasner, as well as correspondence between Peggy Guggenheim and Parsons concerning Pollock's work and career.

Extensive documentation can also be found on the artists Forrest Bess, William Congdon, Paul Feeley, Thomas George, Alexander Liberman, Seymour Lipton, Richard Pousette-Dart, Jesse Reichek, and Jack Youngerman. Other artists of note include Hans Hofmann, Ray Johnson, Lyman Kipp, Robert Murray, Agnes Martin, Alfonso Ossorio, Eduardo Paolozzi, Anne Ryan, Ad Reinhardt, Hans Richter, and Theodoros Stamos.

Correspondence with artists can also be found amongst the gallery correspondence files, as well as in Betty Parsons' personal correspondence. Artists Files are arranged alphabetically by artist and further subdivided if needed by format. Files described as "General" typically include records in a wide variety of formats, such as correspondence, sales and expenses records, and shipping records.

This series has been scanned in its entirety, except for duplicates, and slides and photographs of artwork.