The letters are mostly written by Jacques Seligmann and Germain Seligman while in the New York office on frequent trips to the United States. Between 1920 and 1922, the firm was managed primarily by Jacques's colleague Eugene Glaenzer and nephew René Seligmann and depended on the Paris office for most of its inventory. When Germain Seligman completed his military service shortly after World War I, he became actively involved in the business affairs of the New York office and began to cultivate and increase the number of the firm's clients and collectors in the United States. Jacques Seligmann died in 1923, and Eugene Glaenzer a few months later, and in 1924 Germain became head of the company. Germain then began to dramatically increase the business of the New York office, thus marking the transition of the firm's headquarters from Paris to New York.

The subjects covered in the correspondence are diverse and primarily concern possible sales or purchases. Found are letters to clients, collectors, dealers, and business associates, most of them American. Many of the names appearing throughout the correspondence are also found in the Paris Office Correspondence (Series 1.2), General Correspondence (Series 1.3), and Museum Correspondence (Series 1.4) that follow.

The correspondence is generally arranged in alphabetical order, although some names may appear slightly out of order. Not all names found in the series are listed under the folder headings.

This series has been scanned in entirety.