American humorist, author, and screenwriter (1904–1979) best known for his humorous short pieces written for The New Yorker. TLS signed “Sid J.,” one page both sides, 8.5 x 11, February 15, no date. Letter to H. N. Swanson. In part: “I have been working my ass off. I was up to my hips in that revue we were planning to throw…when the Dietrich show turned blue in the face and they started yelling for a respirator. That phase ended with them throwing Bella Spewack’s libretto into the toilet and asking Daddy to take over. Which I did and now Ogden Nash and I are beating out a whole new book.” In fine condition, with various office notations. RR Auction COA.