The correspondence files deal almost exclusively with Levy's naval career. The files include both incoming and carbon copies of outgoing correspondence and were originally labelled "personal correspondence" by Captain Levy. While much "personal" correspondence is included (e.g., letters of congratulation, thanks, condolence; letters reporting family news and personal activities), the files also include a considerable amount of Navy "business" (e.g. personnel matters, orders, papers relating to Levy's various promotions in rank and to his return to active duty in 1941, fitness reports, etc.). Levy's correspondents are, for the most part, other Naval officers, although letters are also included from politicians (Congressmen T. Hale Boggs and F. Edward Hebert; Governors James A. Noe and Robert F. Kennon; Mayor deLesseps S. Morrison) and various civic leaders. Separate files contain congratulatory messages (and Levy's replies) on the occasions of his promotion to Captain in 1945 and his return to civilian life and the Equitable Equipment Co. in 1946. A small folder of correspondence dealing with Levy's tenure as Chairman of the Board of Directors of New Orleans Public Library is also included.

The scrapbooks deal extensively with Levy's role as Chairman of the Mississippi River Bridge Authority and the construction of the Mississippi River Bridge. Also included are programs, invitations, letters, telegrams, and other memorabilia related to the social, civic, professional, and charitable activities of Levy and, occasionally, of members of his family.