Letter from 1st Lord Beaverbrook [earlier Max Aitken] to WSC, on Beaverbrook's past reasons for threatening to resign from the Government, and his views on policy issues towards the Soviet Union, including recognizing their frontiers, increasing supplies of tanks and aircraft to the Soviet Union, and opening a second front; includes notes by John Peck, Edith Watson and Francis Brown [Private Secretaries to WSC], and reports by Reuters on Beaverbrook's reasons for resigning from the Cabinet.