There are two documents. The first page, on the left, contains a letter dated 23rd December 1944, from the Bank of Taiwan, Ltd. to P. Sathappa. It informs the latter the $24 balance in his current account will be credited to a new account on 25th December 1944, and seeks Sathappa's verification on the account balance. On the corresponding side of this letter is a reply form that P. Sathappa can use to respond to the letter on the left. The second page contains an envelope, with P. Sathappa's address written on it. On the top left-hand corner, "Taiwan Ginko Synonan" was stamped over the printed "Bank of China" wording.