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This collection primarily contains architectural drawings, photographs, business records and reference materials related to the projects and designs of architectural and engineering firm Abbott, Merkt and Company. A subsidiary portion of the collection includes drawings, photographs and papers related to the life and career of Richard H. Tatlow, III, president of Abbott Merkt, as well as the firms and agencies for which he also worked.

This collection primarily contains architectural drawings, correspondence, business records, and a small number of photographs related to the projects of Emery Roth & Sons and its subsidiary entities. A large portion of the entities are represented only in the Office Records series and are identified as such. Some projects on which Emery Roth & Sons acted as architect of record are not represented in this collection, most notably the Twin Towers of the World Trade Center.