This series consists of letters and copies of letters sent by Wallace to diverse correspondents. They have come from various sources: some were clearly Wallace's own copies; others are originals returned by the recipients to Minnie Whiteside. The correspondents include Whitman himself, various Whitman admirers, other friends and acquaintances. The largest bundles consist of Wallace's letters to Whitman from 1887 to 1891; and letters to Wallace's cousin James, which contain much detail on his inner feelings and spiritual life. The correspondence as a whole contains information on: Whitman and his work; Wallace's feelings about the Bolton Whitman group; family news and friendships; his role as a spiritual adviser to various individuals; his personal doubts, loneliness and spiritual beliefs.
All letters are autograph and consist of one sheet of paper unless stated otherwise.