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Highly regarded American songwriter (1885–1945) best known for the musical Showboat and for such standards as “Smoke Gets in Your Eyes.” ALS signed “J. K.,” one page, 5.5 x 8.5, no date. Humorous letter to Oscar Hammerstein settling a betting account. In part: “I account with O. H. Settled in full…We sincerely hope that in closing your account you find no cause for complaint in our service. ‘A satisfied client is our best advertisement’ we always say.’” In fine condition. R&R COA.