The Niles and Sutherland Report, officially the Report of Captain Emory H. Niles and Mr. Arthur E. Sutherland Jr. on Trip of Investigation Through Eastern Turkish Vilayets, was commissioned by the United States Congress under the leadership of James L. Barton, Chairman of the American Committee for Relief in the Near East (ACRNE).
The purpose was to assess conditions in the former Ottoman Empire's eastern provinces in the aftermath of World War I, suggest what aid was needed and whether it could be provided by the ACRNE.
Captain Emory H. Niles of the United States Army and Arthur E. Sutherland, Jr. toured the Anatolian area through often difficult terrain inaccessible by train or vehicle.
Niles and Sutherland's inspection of Eastern Turkey preceded the larger and more expansive Harbord Commission led by General James Harbord. Harbord had been instructed to "investigate and report on the political, military, geographic, administrative, economic, and su