USBN #132 January 1940, p1-2
"The very sad and indeed distressing news of the passing away of our beloved Martha was a great shock to the Guardian, who feels unutterably sorry at this heavy blow sustained by the Cause. Her departure constitutes the heaviest blow which the teaching force not only in America but throughout the entire Baha'i world has sustained since the passing of our beloved Master. May the memory of the distinguished services it had been her unique privilege to render in so many fields and over such a long and uninterrupted period of years serve as source of continued inspiration to the present-day and future generations o[ Baha'i teachers, to whom she will indeed ever be the very embodiment of those teaching qualities which only a few Baha'i teachers, whether in the East or the \Vest, can claim to have attained.
"To you, and to all the dear American friends who are now so profoundly deploring beloved Martha's passing, the Guardian feels moved to convey the assurances of his deepest and most loving sympathy in your great bereavement. May Baha'u'llah comfort your grief-stricken hearts, and cause this calamity to further cement the unity, deepen the devotion and increase the resourcefulness of the American believers, and in particular those dear pioneers who are so indefatigably laboring in foreign and distant fields."
In the Guardian's hand:
''The passing of dearest Martha and the circumstances of her severe and painful illness have brought profound sorrow, but I rejoice at the glory and joy that must be hers and which she fully deserves in the Abha Paradise."
October 20, 1939, addressed to Roy C. Wilhelm, Treasurer