Walsh, Audley: Sponge Ball Manipulation Plus The Master Routine with Sponges by Kozak ©1940 Audley Walsh; ©1947 Tannen Magic, Inc. Softcover, saddle-stitched, 5.5x8", 22 pages

Image from Magicref

Comments: There is also a version of this book printed later by D. Robbins & Co that includes additional content from the Tarbell series.
The above edition was printed in 1973 or thereabouts.

Contents (source: book)

3 The Finger Palm or Finger Pinch
4 The Finger Pinch with Two Balls
4 Pick Up
5 Ring the Bell
5 Thimble Move
6 Sleeving
6 Lapeling
6 The Big Bad Wolf and the Three Little Pigs: routine uses 4 large sponge balls, 3 small balls, and a finger tip
9 Time Marches Onward or The Lone Ranger Rides Again: this themed routine uses Two large red sponges, two small reds, large white, large yellow, small yellow, and large colored.
12 Impromptu Introduction of Sponge Balls for the Table Worker: intro to the Big Bad Wolf routine
13 Other Ideas:
13 - Enlarging Sponge Ball
14 - Sponge Balls to Lemon or Egg
14 - Use Color Change Through the Hand Gimmick
14 - Sponge Balls to Handkerchief
15 - Sponge Ball to Cigarette
15 - Sponge Balls to Cigar
15 - Suggestions: a few more

17 The Master Routine With the Sponge Balls (Kozak): © 1973 Imperial Magic
18 The Master Sponge Routine: intro
18 The Routine: uses for sponge balls and a purse frame