The records document business activities of the Guantánamo Sugar Company.  The materials consist of the official records of the Guantánamo Sugar Company offices located at 120 Wall Street, New York, from 1915 through 1959.  These records include correspondence, ledgers, financial records, and other documents of this company which was the owner of the Soledad Sugar Mill, Los Caños Sugar Mill, the Isabel B. Sugar Mill and the Guantánamo Railroad Co. all located around the Guantánamo Bay.