The letter is from Gilbert T. Walker to the Director Kodaikanal informing about enclosing a copy from the Finance Department sanctioning thr transfer of the observer's house at Periyakulam together with its site to the Govt. of Madras free of cost.

The letter is from John Evershed to Gilbert T. Walker replying to his letter about the transit room to be built on the Sion hills, he write his suggestions and return the plan diagram.