Most of the letters were written during the years 1914-1915, from Versailles, and relate both the literary scene in France and the war situation. They also discuss Merrill's health problems and his marital situation, in great detail. The two earliest letters, written in 1886, are to Merrill's brother, William Laing Merrill.

Other letters present in the collection are from Merrill to "Cretin," and to Merrill's brother William, both in French; and two letters from Merrill's wife Claire to his sister-in-law Pauline Merrill and to his mother, both in French.

Other items in the collection include a signed note to Emma F. R. Merrill acknowledging the receipt of Merrill's one quarter share of the estate of George Merrill, dated February 23, 1909; a bank book, cancelled checks, and a list of Merrill's securities, 1891-1907; five snapshots of Merrill with friends, taken during the last years of his life, and a cabinet photograph of Merrill taken in London, ca. 1890; clippings from French newspapers, 1911-1914, that Merrill sent to his mother; clippings from various sources, 1915-1916, about Merrill's death and his place in French literature; one issue of La Plume, 1903; and three issues of Mercure de France, 1913 and 1916.