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Correspondence, memoranda, photographs, manuscripts, lists, legal and financial documents, and printed materials of Simon. The personal and business papers include correspondence with authors, inscribed photographs of authors, editorial files, files for his special art, photography, and music projects, correspondence files relating to Simon and Schuster, Inc., personal and family correspondence, documents, and photographs. Correspondents include Irving Berlin, Margaret Bourke-White, Henri Cartier-Bresson, Joseph E. Davies, Dwight D. Eisenhower, Philippe Halsman, Jerome Kern, Cole Porter, Kenneth Roberts, Arthur Schnitzler, Jerome Weidman, and Sloan Wilson.

Correspondence, manuscripts, playscripts, screenplays, diaries, documents, contracts, financial records, photographs, phonograph records, motion pictures, playbills, posters, sheet music, cartoons, art work, memorabilia, scrapbooks, and printed materials. . The collection consists chiefly of correspondence and production files relating to the creation, production, and performance of their works for stage, screen, radio, and television, such as Leave It To Me and Kiss Me Kate (with music by Cole Porter), Boy Meets Girl, and My Three Angels. Correspondence (with twentieth century authors, playwrights, musicians, political figures, and actors) includes: George Abbott, Jean Arthur, Bennett Cerf, Katharine Cornell, Jo Davidson, George and Ira Gershwin, Alec Guinness, W. Averell Harriman, Lilli Lehmann, Mary Martin, Laurence Olivier, Mary Pickford, Cole Porter, Regina Resnick, Eleanor Roosevelt, Robert E. Sherwood, Lincoln Steffens, Kurt Weill, Rebecca West, and Thornton Wilder. There is also correspondence concerning Bella Spewack's work with the New York Girls' Scholarship, UNRA, and the Sports Center of Israel. In addition to the production files, there are manuscripts and typescript drafts for novels, short stories, and articles by the Spewacks.

Letters written to Gay from political and literary contemporaries such as Horace Greeley, Charles Sumner, and William Bryant; reports in letter form from his reporters at the front during the Civil War; and personal correspondence including many letters from his wife, Elizabeth Neall Gay. Letters written to Mrs. Gay from family friends and business associates including many from her husband. Correspondence of other members of the Gay family including Walter Gay, Sarah Gay, and Allan Gay. Diaries, notebooks, and journals of Sydney Howard Gay.