Jack and Sam Book Reviews and Testimonials Read Excerpts From the Book Letters Between Jack & Sam Walton Summary of Quotations Found in the Book Buy the Book

"You did a marvelous job of integrating the elements of leadership in demonstrating and explaining the synchronistic nature of servant leadership."
- Joe Hardin, Former CEO & President, Kinkos & Former CEO, Sam's Wholesale

About the Book
Leading From the Heart

Letters Between Jack & Sam Walton

For more than a decade, Jack Kahl and Sam Walton traded heartfelt letters and built a friendship based upon mutual admiration and success. The respect that they shared for each other was based on performance-in fact, their personal relationship probably fueled Jack to drive and maintain Manco's performance and service to Wal-Mart more than just a sterile, business relationship could possibly have done.

In these letters, you'll read how the personal philosophies of servant leadership, founded on personal integrity and character and fueled by a desire to always learn, built two companies.

As told in Leading From the Heart, Sam invited Jack to share his reading recommendations with him-and in these letters you'll see just how Jack took him up on the offer and how Sam responded!

 View letters from:

1980 

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March

Dear Mr. Kahl:

.I certainly appreciate your comments concerning our company and the people you have contacted and with whom you are involved. We do have some tremendous folks working for us; I'm happy to hear that your relationship with our management people has been on that level. I am mighty proud of our company and what our folks have accomplished. It is a matter of "people working with people" and communicating in the right way from top to bottom. We do that one thing about as hard as we do anything.

Again, many thanks for your comments and support. We appreciate your help as one of our excellent suppliers. Best wishes. Come see us any time.

Very truly yours,

Sam Walton

1981 

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March

Dear Jack:

I have been out of the office a great deal lately, and am just now replying to my correspondence. This is just a note to let you know how much we enjoyed having you and very much appreciate your comments.

I also want to tell you that I am most impressed with your management style and your working approach to the development of your company. Keep up the good work! Best wishes.

Very truly yours,

Sam Walton

1983 

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May

Dear Jack:

Thank you for your good letter of April 1 and I apologize for not having been more prompt in replying; however, as you know, we have opened several stores this month and I have been doing a great deal of traveling. You folks continue to do a great job with your company and we are honored to know that you have taken a few pages from our book-it reads well. Keep up the good work in Cleveland. I want to thank you and your associates for the excellent job you continue to do for us. You are one of our very finest suppliers and I know it is a direct relationship between your leadership and management talent, and the results of your company. Best wishes, my friend. Thank you for your continued interest and support of our company.

Very truly yours,

Sam Walton

June

Dear Mr. Sam:

Thank you for your recent letter and kind comments regarding your opinion of Manco. It means a great deal to me and to all of us that we have a personal relationship with you and all the employees of your company.

I have taken the liberty of sending you a book called, The Edge. I thought you might enjoy reading it as there are many things in it that to me are very motivational. After hearing you "call in the hogs" at the recent NMRI show, it brought this book to mind.

Your friend,

Jack Kahl, Jr.

December

Dear Jack:

I appreciate your Thanksgiving note. We are having a fine year and I am beginning to worry about that performance on Wall Street; it could happen. If so, we will certainly let you know.

Thank you and your firm for the good year and the fine cooperation we have received from all of you. Best wishes for the coming holiday season.

Very truly yours,

Sam Walton

1984 

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May

Dear Mr. Sam:

I am still supercharged from having attended the NMRI convention. It was a very mind-opening experience for me, especially hearing Mr. Cetron as well as Jack Shewmaker defining the word "value". I brought both of those tapes back to Manco and have played them for all of our employees so that they can better understand where we are going in this country, and also better understand how we can better serve our #1 account, Wal-Mart.

Since I have a tremendous amount of respect for the way you have built such a wonderful company, I took the opportunity to of really putting the "eagle eye" of watching the Sam Walton style working the aisles, making the best use of time of anyone at the convention with notebook in one hand and a recorder in the other, meetings in the aisles with your people, and an eagle eye for detail that must have been a gift from your father. I will work on perfecting my style.

I would not want to let the moment pass without thanking you and your company for the business that we do together. It is the single most pleasant business experience that I have ever had learning and having fun even under great pressure. I describe it to our people here as a real MBA course in business.

Mr. Sam, enclosed is a book that is the most mind-opening book that I have read in many a year.

Sincerely,

Jack Kahl, Jr.

Enclosure: The Next Economy, by Paul Hawken

June

Dear Jack:

Many, many thanks for your good letter of May 24.

Jack, it was certainly good seeing you in Florida. We appreciate so much your fine company's representation there for the discount store industry. You folks continue to do a great job and I know it is because of the constant attention you give your business, customers, and associates that has caused it to happen. You pay me too much of a compliment, but you know I, too, enjoy this business-it has to be fun, or we wouldn't do well in it, otherwise. I compliment you on the very fine progress you and your company continue to make.

I also want to thank you for sending me the book, The Next Economy. I will certainly get it on my list and get it done before long.

Come see us when you can; give me a call when you are in our area. Best wishes.

Very truly yours,

Sam Walton

September

Dear Mr. Sam:

Last week I read an absolutely fantastic book that tells it the way it really is.

Without trying to make it sound self-serving, you are to me the most street-wise executive in the industry simply because I believe you understand the importance of treating people as individuals. To me that makes you and Wal-Mart champions who we at Manco have learned a great deal from.

We are completing another record setting year with Wal-Mart and are getting up a head of wind to use this as the catapult to an even bigger and better one this coming year. I know you won't stop trying to improve and neither will we. It is a partnership that we enjoy more than any other.

Sincerely,

Jack Kahl, Jr.

Enclosure: What They Don't Teach You at Harvard Business School, by Mark McCormack

1985 

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December

Dear Jack:

I appreciate so much your sending me the very fine book, The Vital Difference. I am certainly looking forward to reading it and will probably do as you have done, request our folks to read it and outline it.

You write a beautiful letter and I just wish I could even approach being able to express myself as well as you do in so many different ways. We all are quite pleased with your continued growth and, most of all, the way you and your people have continued to work with and supply our Wal-Mart Company.

We have had a difficult month or two as far as comparable sales are concerned. However, it has been most unusual in that we have experienced a deflationary period wherein our prices are actually lower this year than a year ago on comparable items. It is a rather unusual situation and one which I have not experienced in my time as a retailer.

It was good to hear from you. I appreciate the book so much, and I know I will get many good ideas from it.

Hope you and your family have the best Christmas and holiday season ever. Come see us when you journey this way.

Very truly yours,

Sam Walton

1986 

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May

Dear Mr. Sam:

To be a part of retailing, and a part of Wal-Mart under your leadership is one of the most exciting things that I am thankful for. What is life if it isn't an emotional experience that brings about fun and that deepens you as a person. Watching you speak with such a deep seated conviction for your country, as well as for your stores made me think back to another man, named Abraham Lincoln. Your God given ability to hold an audience in your hand is a rare gift, and it is wonderful to see this gift put to such a wonderful purpose.

We at Manco have always been honored to be associated with the Wal-Mart organization. The principles of good business that you and your associates stand for set a fine example for all of us to follow. You can depend on your partners here in Cleveland, Ohio. We will continue to deliver the value that you expect and deserve from us.

Partners in tomorrow,

Jack Kahl, Jr.

Enclosure: "Across The Board", May 1986 issue

June

Dear Jack:

It was good to see you and your folks in Dallas, I appreciate so much your supportive comments and the good things you and your Manco associates have done for Wal-Mart. You and your company have been most helpful to us through the years as one of our valued suppliers. Most of all, though, we appreciate your friendship and what you stand for.

I also want to thank you, Jack, for sending me the edition of "Across the Board." The articles were great and I really enjoyed reading them.

Be sure to let me know when you are back down this way. I would certainly enjoy visiting with you. Best wishes to you for your continued good health and success.

Very truly yours,

Sam Walton

1987 

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May

Dear Mr. Sam:

Everybody has heroes and role models that help them set their standards for excellence to set and achieve high goals. You certainly have been that role model for me.

I briefly mentioned at the convention how both you and the famous horse Secretariat are synonymous for excellence in my mind. Secretariat won the Belmont Stakes in 1973 with a world record time of 2.01 and 3/5 seconds. He won the race by the astounding margin of 31 lengths and the image that I carried from that day forward was to run against myself and the standards I set rather than to worry too much about who was behind me. He ran with the heart of a champion, and I suppose he inspired in many others, besides me, the same standard of excellence. You and your entire group of associates have come to symbolize the same standards of reaching for excellence and doing it in a very special caring and people-centered way.

I thank you for your support and pledge our continued 110% support in helping Wal-Mart bring value to the marketplace.

Sincerely,

Jack Kahl

June

Dear Jack:

You pay me considerable tribute when you rate me in the Secretariat class. I appreciate your comments and your praise, but I think you know that I don't feel I have contributed that much toward the success of Wal-Mart as the company it is today. I realize my role has been helpful and important, but you well know it takes a team, and we have been fortunate to secure the talents of some outstanding people at all levels throughout our company. They are doing one fantastic job for our customers and associates.

It was so good seeing you in Miami. I especially enjoyed meeting your fine son. I know you are very proud of him and his accomplishments, as well. You folks continue to do an excellent job as one of our primary suppliers. We compliment you for it. You continue to explore and develop effective ways to serve your customers and I know that will keep your company in the forefront for years to come.

Keep up the good work, my friend. IT was nice hearing from you. Thanks for your continued support of Wal-Mart. Best wishes.

Very truly yours,

Sam Walton

June

Dear Mr. Sam:

What a treat it was to attend the recent Shareholders' meeting. Seeing the Wal-Mart management team in action is a lesson in enthusiasm, execution, and solid fundamentals that makes all of us reach higher.

It was just great having the opportunity to attend the barbecue and the Saturday morning meeting. IT gave my son and I the opportunity to spend quality time with our friends from Wal-Mart.and Sam's. People like Dean Sanders and Tom Coughlin have been special friends, and it's great to have the chance to talk family.

Sorry I missed the squiggle on the Wal-Mart cheer. I've got a year to practice, but I will be ready and squiggling the next time.

Enclosed are two fine articles I read recently.

Sincerely,

Jack Kahl

1988 

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March

Dear Mr. Sam:

It has been quite awhile since I've sent you a letter or taken the liberty of suggesting a book to help Wal-Mart continue its successful growth. It is obvious.that you could write the book, and in fact have, but the beautiful part of you and your organization is your curiosity for learning, which never ceases.

Personal regards,

Jack Kahl

Enclosure: Trigger Points, by Michael Kami

May

Dear Jack:

How good it was to see you, your son, Bill, and Tom at the recognition dinner last week. I am sorry we didn't have the chance to talk in more detail.

I want to thank you so much for the book, Trigger Points. That is a dandy and I am in the process of getting it read-I am about one-third through and I know it will help us in so many ways in continuing to try to develop good morale, good attitude, and keep our folks motivated as we go down this tough old road of retailing. It has to be fun, as you well know, and that is what we all must keep uppermost in mind.

You folks continue to do a great job, Jack. I appreciate so much your continued support of our company and your interest. Keep the ideas flowing. Anytime you think of something that might help us and where we, in turn, can help you, let's sit down and talk about it. I would appreciate it very much.

Best wishes. Again, thanks for the great book.

Very truly yours,

Sam Walton

November

Dear Mr. Sam:

The purpose of this letter is to update you on our growing partnership, inform you of how we are increasing our investment and commitment to serve your needs and to share with you a very special message about a mutual close friend.

First of all, I would like to thank you and all of your associates for our partnership. It is over ten years and growing stronger every day. During this time, Manco has grown from a $3.5MM company to one that finished sales as of our fiscal year, September 30, 1988 of just over $46MM. Wal-Mart as our largest and best customer has helped us to achieve these results. The lessons learned and the friendships made with Wal-Mart associates in all areas is a continuing source of on-going inspiration, learning and growth. You continue to be an excellent role model for all of us. I have a little sign that sits on my desk facing me everyday that says, "Nothing great was ever achieved without enthusiasm" by Ralph Waldo Emerson. You bring that to life for all of us.

We have just completed our move to our new facility in Cleveland and are also adding 40,000 sq. ft. of warehousing to our Hickory, North Carolina facility and are also expanding our DuckŪ Tape manufacturing capacity by 40%. We already are the #1 producer of DuckŪ Tape in the world.

Along with this, we have recently installed a new software system all of this has been done by a great group of Manco partners who inspire me everyday, as your associates do at Wal-Mart...

Sincerely,

Jack Kahl

December

Dear Jack:

You give me more credit, and have for a number of years, than I really deserve. You know well that our company has continued to develop, principally because we have worked together as a team and we have had some mighty talented players on that team, including our good friend, Ron Loveless, who has certainly been a great help to us in many, many ways. I don't believe any of us ever dreamed we would build the kind of company we have, but, together it has been possible. I agree with you, I don't believe it could have been accomplished without a large measure of enthusiasm as well as the other ingredients that are necessary to have a successful company.

I am real proud of what you folks have achieved, as well. I know our partnership has made part of this possible, at least. I very much admire your management approach and the job you are doing with your good people. That, of course, is the bottom line.

I hope to get up to Cleveland sometime and see your new office and manufacturing complex. I think that is terrific.

Very truly yours,

Sam Walton

1989 

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February

Dear Mr. Sam:

I would like to thank you for the very beautiful letter and thoughts enclosed that I recently received from you. I was very deeply touched by the kind and personal statements made regarding our partnership and our companies. We will always do our best to live up to the partnership that we have with Wal-Mart and to the high esteem in which you so graciously hold us.

Some of your guys kid me about not sending any more books down right now because you are busy reading the last one and they don't have time to read another one. It is the best natured kidding that I could get. Enclosed is maybe the best book I've had my hands on in a long, long time. Tom Peters nominated this book recently as the "Book of the Decade".

Sincerely,

Jack Kahl

Enclosure: Future Perfect, by Stanley M. Davis

February

Dear Jack:

You are the guy who writes a beautiful letter and I appreciate so much the support you and your wonderful people have been to us consistently.

More than anything, with such a glowing recommendation on that book, you are going to cause me to start reading it today. That is what I will do.

We have one more meeting left in Little Rock for our Wal-Mart Company. We have four down and one to go, and I will be thankful to have that behind me. I noticed your company had a very fine display at either Little Rock or Nashville and I want to tell you how much we appreciate your being represented.

Take care of yourself, my friend. I will be sure to read the book. I know it will be most worthwhile for myself and our company, as well as our customers. Have a good year.

Very truly yours,

Sam Walton

May

Dear Jack:

I certainly enjoyed visiting with you. I appreciate so much your suggestions concerning the prospective book I have been thinking about doing. I believed I have found a good candidate (to do the writing).

I hope to see you here at the stockholders' meeting. I may be visiting with your company before you get this letter. Regardless, you are some kind of a friend and we all appreciate you, your fine company and your wonderful associates, for the outstanding cooperation you folks have extended to our company and being one of our primary suppliers.

Keep up the good work! Thanks for your help on the book. Best wishes. I'll keep you posted.

Very truly yours,

Sam Walton

July

Dear Jack:

I tremendously enjoyed your Fourth of July card, "Great Expectations." It is a real great expression of this wonderful country of ours. I know you and your company are as much a believer and patriot of this great USA. Keep up the good work! Come see us when you can. Best wishes.

Very truly yours,

Sam Walton

Note: 4 cards per year

July

Dear Jack:

That book you sent me, Barbarians to Bureaucrats, looks like one fantastic publication. The author certainly writes well and does a beautiful job with his thoughts in relating to our retail environment and building companies.

I have already gone ahead with the publisher and have engaged another author. I should have waited until you got your thoughts collected before I made a decision, but we were on a pretty tight schedule and needed to get on with the program.

Again, Jack, thanks for that wonderful book. I'll certainly enjoy it and learn much from it. Take care of yourself. Come see us when you can. Best wishes.

Your friend,

Sam Walton

November

Dear Jack:

I would like to take this opportunity to tell you how much we, at Wal-Mart, appreciated your generosity in donating supplies for the recent Hugo hurricane victims.

Without the slightest hesitation, your company responded with an overwhelming urgency and willingness to help our fellow man. Without a doubt, you are a most caring company and it is easy to see why you are so successful.

By working together, we can make things happen.

Thanks again for your continued support!

Sincerely,

Bill Fields
Executive VP, Merchandising and Sales

November

Dear Mr. Sam:

John Failla, newly named publisher of Discount Store News magazine, called me to share with me the good news that he would be attending his first ever Saturday morning meeting along with Fred Filer and Tony LoSanti to present to you and your Wal-Mart associates the first ever "Retailer of the Decade" award presented by the magazine. John knows of our great partnership and affection for you and your company and knew I would be happy in knowing this award was being presented to you.

Everybody at Manco offers you and your associates our heartfelt congratulations. What I would most like to thank you for personally this holiday season is for allowing me to learn from the best teacher by example that I have ever been around-Mr. Sam. The spirit and vision that you have set not only has allowed all of your people to grow and develop, but it has also allowed yours truly, as well as so many other companies in this industry to enjoy the excitement and the challenge and, most importantly, the personal growth of being a part of your great company.

Sincerely,

Jack Kahl

1990 

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June

Dear Mr. Sam:

I am always inspired by the involvement of you and your Wal-Mart associates. Thanks for all the kind comments you had to say about Jack Kahl and his company. You make us feel right at home like part of the Wal-Mart family. A feeling of good fellowship and sincerity to serve the customer brings the best out of all of us.

I am deeply grateful for our friendship and association and feel very much at home in contributing my thoughts and ideas to try and help. No man or company has ever existed that sets such a standard of excellence in retailing as you have. Yes, we all take pages from other people's books, but no one has ever brought together a team and dared to move at the pace you did. I was thrilled to hear you lay out your dreams and goals for the year 2000. You have issued the challenge and already I can hear in the voices of your people that it is going to happen. Count me in on that one too.

Sincerely,

Jack Kahl

June

Dear Jack:

I don't know when I have received a letter that I have appreciated more than the one you sent me. You always do so well in expressing yourself, your convictions, and your philosophy. I still contend you give me more credit than I deserve. Wal-Mart, as you well know, has taken a lot pages out of a lot of people's books and so many of our associates-our management team as well as our folks in the stores-have made such wonderful contributions through the years and suggestions to have brought us to where we are.

Your friend,

Sam Walton

June

Dear Jack:

It was so good having you and your sons here for our stockholders' meeting. We appreciated so much the comments you made Saturday morning and suggestions. We are going to follow up on your ideas and see if we can put them into action as soon as possible. You certainly hit a good nerve with our people and got a thumbs up vote throughout the house.

Also, Jack, I want to thank you for sending me the information and the offer you made concerning your Manco ducks. I played the tape you sent and that was so well done and so very effective. We would like to have that program set up some Saturday morning. We could do it anytime you could work out a schedule with your folks. It is something our associates and management would enjoy so much and it would be awfully entertaining and interesting to them, as well. You're a great motivator and leader, and I admire and respect you so very much for the exceptional job you are doing with your company and the development of a very fine organization. The partnership you have with your associates parallels ours and, of course, we both can appreciate the good that comes from sharing information as well as responsibility with our people.

Your friend,

Sam Walton

December

Dear Jack:

I hope this Christmas season finds you and all your Manco partners in good health and enjoying the holidays. I know it is a busy time for all of our suppliers, as well as our customers. We have so much to be thankful for and certainly need to stop and appreciate the many blessings we have in this wonderful country of ours.

Thank you so much for sending me the book, Peak Performers.

Again, congratulations on all the good things you're doing, Jack. Be sure to give my best to everyone. You have a great team and you're doing one fantastic job as their servant-leader.

Your friend,

Sam Walton

1991 

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February

Dear Mr. Sam:

I have studied your life so much and tried to learn so much from you that I have come to feel like a true member of the Wal-Mart family. I hope you will receive the enclosed article with the same sense of pride and humility that it is being offered. Quite by accident, we were discovered by Inc. Magazine, and all of a sudden, for the first time Manco has been recognized on a national scale.

It makes our people very proud to realize that somebody has taken the time to write about us, but at the same time it makes us very humble and even more determined to continue to serve our customers. I hope you enjoy the article and see in reading it the lessons that we have learned from our partnership in serving Wal-Mart.

I've never seen retailing more competitive than today, but, at the same time, I have never seen more opportunities and had more exciting days than the ones I am living right now. I am 50 years old, and I think I am just learning enough to be dangerous. Our goal is to build a billion dollar company by finding new categories and new ways to serve our customers.

Sincerely,

Jack Kahl

Enclosure: "Steal This Strategy," Inc. Magazine, Feb. 1991

March

Dear Jack,

I'm just now getting around to replying to your letter of February 8.

I don't think there is any question but what our competitors are doing a better job all the time and becoming more competitive. We will have to work even harder to maintain the momentum we have and the market share.

Also, I want to congratulate you and your wonderful team, Jack, on your accomplishments and that fine article in Inc. that told about your company. I don't know of any company that deserves the recognition any more than you and your partners who have done such a great job over the past ten years. You learn more every day and all of you are working together. As your partners, we sense it and know that is one of the reasons you're doing so well.

Keep up the good work! I'm feeling better than I have in a long time. I'm not on chemo-therapy at this time, as well. Best wishes.

Your friend,

Sam Walton

May

Dear Mr. Sam:

This year's IMRA was especially meaningful to me and other members of Manco who had the opportunity to watch you in operation once again. It is always a pleasure to be in your presence and to see how your brand of leadership motivates us all.

Enclosed are the notes on (a speech).that I promised to send you. You will see I have incorporated how we can apply these lessons here at Manco.

Sincerely,

Jack Kahl

June

Dear Jack:

How good of you to write and include your notes as well as your application of those principles to your very fine Manco team and company. Your communications skills are as good as anyone's in this business of managing people. I respect so much the constant effort that you make to study, listen, and improve on what you believe to be right for your partners within your company as well as those of us who are your customers and partners outside.

I would like very much to use some of your material in either a Saturday morning meeting or some of my Wal-Mart World presentations. In either event, if you have a problem with that, by all means, let me know. What you're preaching, what you believe, and the way you're doing it, is consistent with our own philosophy and I can't help but re-emphasize some of the points you've illustrated.

I'm hoping, Jack, to get back to Ohio within the next month or two, if we can set up a time that might work, to visit your company and your associates, as well as some of those units which have come on the scene there.

Very truly yours,

Sam Walton

August

Dear Mr. Sam:

Words simply do not describe the feelings of respect and gratitude in thanking you for visiting Manco this week. As you know, you have been a teacher, mentor and motivator to me for a long time and will always continue to be. At times it is almost impossible for me to express the sentiment that rises up from the heart in trying to find the words to express my feelings and appreciation. Your visit this week puts my communication ability to the test.

Our people loved meeting you and were totally impressed by your humbleness, warmth, and open style. They absolutely knew that they were listening to a true championship competitor. They simply couldn't believe that you delivered your message in such a warm and friendly fashion. My deepest thanks to you for adding such a wonderful chapter to the lives of all of our Manco partners. It puts an even higher gloss on the great partnership that exists between our companies and deepens our resolve as a group of Manco partners to continue to take lessons of teamwork and partnership that Wal-Mart has set a standard for and apply them here at Manco.

Sincerely,

Jack Kahl

September

Mr. Packy Nespeca
Senior Vice President
American Greetings Corp.

Dear Packy:

Thank you for your good letter.

I probably enjoyed my visit to Manco even more than they might have enjoyed having me there. It's just such an exceptional company and I think Jack is one of the finest management talents I've run across anywhere.

Your friend,

Sam Walton

October

Dear Jack:

I haven't done a very good job of keeping up with my correspondence. I have had a few more health problems since I saw you, but things are going fairly well, even so. Our retail sales are a little slower than we would like, but, overall, I think we are still doing better than most of our peers. We must keep doing the good things for our customers and our associates, just as you have done with your outstanding people.

I enjoyed the articles on Paul Brown. More than anything, I want to thank you for the great visit we had in Cleveland. I will wear my Manco green "top gun" hat with pride, probably at my quail hunting camp better than any other place.

I hope everything is going well with you, Jack, and your fine team. I know you're very proud of your two sons. They are tracking their dad well and will probably exceed your achievements in time. That's the way it should be.

Take care of yourself. Best wishes. Come and see us when you can.

Your friend,

Sam Walton

November

Dear Mr. Sam:

A couple of weeks ago, I read.the remarks of Bill Fields in announcing that the Wal-Mart organization would be donating from 1% - 1-1/2% of sales from all their new Sam's American Choice brand to fund apprenticeship scholarships to help put quality back into American manufacturing. I immediately sent a letter of appreciation and thanks to Bill. Wal-Mart has been a wonderful example for excellence in so many ways and to me this ranks right at the top in putting your money up front to help get the positive momentum started.

I have just returned from the Inc. Magazine "Entrepreneur of the Year conference. Manco had the good fortune of being picked as one of the finalists. A nice honor, but as you know better than I, it doesn't replace the fun of running the operations.

Sincerely,

Jack Kahl

December

Dear Jack:

It certainly was good to hear from you. I want to congratulate you, as well, on being recognized as one of the most outstanding small business entrepreneurs in the United States, an honor that you and your Manco team richly deserve.

I, too, like the program Bill Fields has put together on Sam's American Choice brand.and I'm glad we're able to donate some of the sales to help improve the quality of manufacturing in our country. I don't know how that's going to work out, but it seems to me it makes a lot of sense for a number of reasons.

My Myeloma has been getting worse lately and I've been in the hospital a couple of times. Right now, I'm about as low, health-wise, as I've been in quite a while. I haven't even flown my airplane for three weeks and that, for sure, tells you I've been grounded.

Thank you for your friendship, Jack. I hope you and your family have the finest Christmas ever. I did get started on Dr. Charles Garfield's book, "Second to None". I'm enjoying reading it. Your statement in Crain's Cleveland Business magazine was appreciated, as well, although you give me more credit than I deserve.

Take care of yourself. We'll be in touch. Best wishes.

Very truly yours,

Sam Walton

Post Script 

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Sam Walton's letter of December 1991 was his last to Jack. Mr. Sam passed away in the spring of 1992, losing his battle with cancer, but leaving behind a legacy in his family, in his many friends like Jack Kahl, and in the great associates at Wal-Mart, Stores, Inc.