This is a letter from A.Vipan, executive engineer Madura division to the Director of Kodaikanal and Madras Observatories regarding estimates. It contains 13 estimates with duplicate copies of the last three special repair estimates.

This letter was about the reply to Whipple on the M. K. Vainu Bappu reprimand issue and informing to Dr.Harlow Shapley on the subject, and hope that it will clarify the point in case there was any misunderstanding.

This letter was about M. K. Vainu Bappu should undertake research on "Photoelectric Photometry of Eclipsing Variables".

This letter discusses on the predicted formula about the shifts of the solar lines in agreement with the observed values at the red end of the spectrum.

The letter disusses on John Evershed's paper which was written 18 moths ago saying that he gone through the paper and a good deal about the factor 2 and the red-shift. A. S. Eddington said that he now more or less concerned that Einstein's theory is wrong on this point, and the true theoritical red-shift is twice his value as you find. Further he mentioned that the Thomas Royds confused him on the desirable value as the eclipse.

This letter was mentioning Sulaiman's excuse and agreeing with his prediction. Further he mentioned about Sulaiman's earlier papers and his "Chapter III".

This letter was a reference to John Evershed letter that discusses regarding the spectral lines

The letter is from A. R. deChazal, Executive Engineer, Madura Division to the Superintending Engineer, VI Circle, Trichinopoly returning the estimate of Rs. 1320/- for the re-roofing of Spectroheliograph building.

This letter was to replying Dr.M. K. Vainu Bappu for telling the improvements required in the spectra for H & K emission.

The letter discusses about the report to be prepared by A.Fowler for IAU commission on standard wavelenth and he asks John Evershed for any special suggestions to add in the report.