The book catalogued Trotsky's correspondence with a number of prominent figures in the American Socialist Worker Party at the time including James Cannon, James Burnham, Max Shachtman,
Joseph Hansen,
Albert Goldman and Martin Abern. The first section of his writing concentrates on the terminological characterisation of the USSR and its involvement in the Second World War. Trotsky argued that the USSR was a
degenerated workers' state and criticised other sociological definitions for lacking a material criteria for analysing the class composition of the USSR. The second section of his writings discussed the centrality of dialectical materialism for Marxist social theory, political organisation and philosophical outlook. He summarised its fundamental principles as a
scientific dialectic in which quantitative changes have qualitative consequences reminiscent of
chemical and physical changes in nature. Trotsky would further characterise the dialectical process as reconciliation between opposites such as quantity and quantity alongside developments through contradictions which would drive historical change. He would contrast this with formal
Aristotelian logic that existence is in a permanent process of transformation. He would also argue that it was a historical trend that figures that rejected the dialectic elements of Marxist philosophy such as
Eduard Bernstein,
Karl Kautsky and
Peter Struve eventually rescinded into
revisionism and "petty-bourgeois opportunism". Other elements of his writings reviewed a range of political developments. Trotsky opposed the Stalinist invasion of Finland as a
Bonapartist, tendency of the bureaucracy but also urged an independent defence of the USSR for its potentiality as a bulwark against imperialism and social foundation for cultural progress. He also outlined his criticisms of the concept of
third camp associated with specific tendencies in the Trotskyist movement. In his letters, Trotsy had also urged the majority faction to exercise tolerance of the minority faction but continue to counter the arguments against Burnham and Shachtman. His final letters concerned the resignation of Burnham from the Social Workers Party and a restatement of his view that dialectical materialism is a scientific method. According to Trotsky, this method was fundamental for the longevity of a revolutionary workers movement. ==Historical evaluation==