This letterbook covers the period March-August 1878. Most of the correspondence is by company treasurer Charles A. Cheever. There are also letters by James Redpath, manager of the company's exhibition agencies. Among the recipients are Edison, Painter, and various other company officials including George H. Bliss, Gardiner G. Hubbard, and Thomas Sanders. There are also numerous letters addressed to phonograph exhibitors throughout the United States and Canada. The letters pertain primarily to the incorporation of the company and to the assignment of exhibitors. Other letters provide instructions on how to operate the phonograph, discuss the specifications of exhibitor contracts, and comment upon poor attendance at exhibitions, particularly in rural locations. The front cover is marked "Phonograph." The book contains 500 numbered pages and an index. Approximately 15 percent of the letters have been selected.