Autograph letter from the highly regarded American songwriter best known for the musical Showboat and for such standards as “Smoke Gets in Your Eyes.” Two pages on the composer's letterhead, signed "Jerome D. Kern," dated Friday May 13th, no year. 8" x 10.5" (sight), to a Florence, a letter "sounding a somber note" and noting that "the Lawyer has just drawn up our last wills and some provision had to be made for a guardian for Betty should she survive either of us," stating that "Eva and I are agreed that of all our numerous acquaintances and few friends, you are the only one we want to entrust our little one with. We know you love her, and feel you are fond of us, so if you accept this trust you will make us happy." Folds, small tears to edges, else fine.