Opoczno, 10 December 1927

Beloved and  esteemed brother, Sol Zissman, and your worthy
wife, Esther,

I received a letter from you eight days ago which included a
mazel tov about Bryndl.  May it in fact bring good fortune for
all of us.  Give Bryndl a mazel tov from her unlucky uncle here
in Poland and ask her if she remembers me.  We send heartfelt
regards to her and her husband and wish that their newborn child
will have brought along much good fortune for them and for all
of us.

Further, I can also extend a mazel tov.  No, don't be
frightened; I didn't make a ritual circumcision because you know
very well that I'm waiting for you...after all, if you don't...
The fact is that your Aunt Estherl gave birth to a daughter last
week.  The child's name is Ruchele.  The talk in the family,
Sol, is that it's now your turn.  And what do you say?          

Believe me, devoted brother, I'm joking.  Woe is to my joking. 
I have been wandering around here in Opoczno for four weeks
unemployed because I have terminated the partnership.  Do you
want to know why I did it so quickly?  Well, my devoted one, I
can write that it's four months, from the new year on, since our
business was completely ruined.  We were able to see it getting
worse and worse from day to day.  There were a variety of
reasons.  First, the competition; second, a mill was opened
right next to us by a priest who put us under pressure; third,
we didn't have any money to operate the business this year which
is a very difficult year for millers, and so on.  We became so
impoverished the last four months that it's embarrassing to talk
about it.  My partners are now involved in selling the entire
mill because they are deeply in debt...

You will surely ask how I wound up with them.  I can write that
it was not the best of results even though our liquidation was
carried out in a respectable manner; like businessmen, not like
tailors.  However, in any event, I emerged with "broken bones." 
Ah, how am I benefitted if they lost more, and I Iost less?  In
any event, we all lost.  

Now, dear Sol, you will ask why I am still here in Opoczno, why
I don't go to Lodz.  The answer is that they gave me a few
hundred gulden worth of accounts receivable to collect.  So, I
am waiting here and gradually converting as much as I can to
cash.  The most important thing is that we were ruined because
of the tax authority, because of the extremely high taxes that
they imposed on us.  Now, I am at a loss.  I don't know what to
start to do.  I plan to return to Lodz next week.  When you
answer this letter, please write to my address in Lodz.  Surely,
you still remember my address in Lodz, Lipowa 44, W. Lewkowicz,
Lodz.

So, nothing more of importance.  After arriving in Lodz, I will
write you a long letter from there.  Further, I ask that you
write how you are feeling and how your business is going.  How
does your last balance sheet look?  How are your sisters, your
wife, your father, in-laws, et al?  My wife, my children and I
send you heartfelt regards.  Uncle Lazer, Aunt Estherl and
cousins send their best regards to all.

From me, your uncle, as well as brother,

		Wolf Lewkowicz 


All material Copyright 1995 by Marshall L. Zissman and Sol J. Zissman.