O Henry is best noted for his wit, characterization and twist endings. O Henry wrote primarily about his own time the early 20th century. Most stories were set in New York and the characters were ordinary people. His brilliant writing style and his optimistic and often playful tone make O Henry’s stories a delight to read. The Four Million is a collection of stories. The collection opens with the words of Ward McAllister; assertion that there were only ‘Four Hundred’ people in New York City who were really worth noticing. But a wiser man has arisen-the census taker-and his larger estimate of human interest has been preferred in marking out the field of these little stories of the ‘Four Million.’ For O Henry each person was of value and every man had a unique story worth telling.