This collection contains correspondence, documents, and a poem related to Philadelphia merchant Samuel Coates. Most of the material consists of incoming personal letters addressed to Coates, including three letters by Richard Dimsdale, who recounted his recent nautical travels around New York City and throughout the state of New York (June 29, 1773) and provided his opinion on recent social unrest in the colonies (September 9, 1775). Another acquaintance, Joseph Pemberton, inquired about food prices in Philadelphia during the Revolutionary War, and shared his desire for Washington to surround General Howe and secure victory (January 23, 1777). Additional incoming items include a letter from Ezekiel Edwards (October 25, 1772), a shipping receipt (December 18, 1772), and a letter from William Jones concerning the estate of the late Samuel Cooper (February 4, 1799). The collection also holds two items written by Samuel Coates: a letter to Moses Brown describing a recent epidemic and conditions in the Pennsylvania Hospital (October 30, 1798) and a letter about Samuel Cooper's estate (December 6, 1806). Additional material includes an indenture apprenticing Samuel Cooper to Samuel Clark, Bartholomew Wistar, and Samuel Coates, managers of the Pennsylvania Hospital (January 1, 1793), and a poem written by Enoch Lewis in memory of Samuel Cooper (September 6, ).