Established by
William D. Hewitt after his brother
George's retirement, this firm acknowledged the work of two members of the
G. W. & W. D. Hewitt office,
Benjamin Rush Stevens and
Phineas Paist. Several of the major projects involving this firm represented alterations and additions to structures which had been designed by G. W. & W. D. Hewitt. The work on the Boldt Estate in the Thousand Island Region, for example, was continued by the new firm.