Series of correspondence compiled by Matheson & Co. Ltd regarding particular subjects, containing semi-official and other correspondence between Matheson & Co. Ltd, London, Jardine Matheson, Hong Kong, and Jardine Matheson, Shanghai; correspondence between Matheson & Co. Ltd and other correspondents; and related letters and papers. Most of the correspondence is comprised of copies of letters, although there are some original letters to Matheson & Co. Ltd. Some files are comprised mostly or solely of copies of correspondence between other correspondents, which were forwarded to Matheson & Co. Ltd, relating to particular business operations connected to Jardine, Matheson & Co. Ltd. The earliest file was started in 1939, but some files contain copies of earlier material. Most of the series were created after the end of the Second World War. The majority of the files are numbered.