TLS, one page, 7 x 9, personal letterhead, April 15, 1931. Gershwin writes to Albert Sirmai at the publisher Harms, Incorporated. In full: “I am returning to you herewith the list of recordings of my compositions, which you so kindly mailed to me. Best wishes.” Tiny edge separation along one mailing fold, otherwise fine condition. LOA John Reznikoff/PSA/DNA and R&R COA.