The West Indies Sugar Finance Corporation is a protege if not actually a subsidiary of the B. H. Howell-Cuban-American-National Sugar Refining Company group, which under the intelligent and experienced direction of Mr. H. Edson, of New York City, has come to be a factor of prime importance in the sugar business in Cuba. It is claimed that the tonnage of cane obtained from the lands of one of the properties owned by this Corporation in the season of 1918-19 averaged higher than that of any other sugar producing property in Cuba; and that the average yield of sugar was as good as the best. The splendidly economical milling plants at Tinguaro, Chaparra and Delicias were installed under Mr. Edson’s direction, and it is reasonable to assume that the mills of his own corporation are equally efficient. Few men interested in the sugar business in Cuba have had a broader, more varied or more useful experience; and there are none whose judgment as to the value of cane lands and sugar properties is more to be relied upon. The Gomez-Mena Properties were united and built up by Don Antonio Gomez-Mena, a Spanish subject, who has resided for many years in Cuba, where he developed a large mercantile business in the city of Havana; out of the profits of which he began the building of the well known Manzaña de Gomez-Mena, or Gomez-Mena Block, which has recently been completed by his heirs; and also acquired and developed the two sugar properties with which his name is identified, and which are now owned by his son, Don Andres Gomez-Mena. These “centrales,” known as Amistad and Gomez-Mena, and located respectively near Guines and San Nicolas, in the southeastern part of the Province of Havana are of special interest since on them more clearly than elsewhere in Cuba are practically demonstrated the benefits to be derived from irrigation and the value of cienaga or swamp lands when drained and reclaimed. When Señor Gomez-Mena purchased the properties they were regarded as of little value, because a large part of the area consisted of swamp lands, carrying an excess of water, while the balance was composed of higher lands of a character so dry as to be practically valueless for purposes of agriculture. It was rightly reasoned that both of these difficulties could be overcome. So the wet lands were drained and the dry lands were irrigated; with the result that these two properties are now regarded as among the most profitably productive sugar estates in Cuba; relative areas, of course, being taken into consideration.