Written from the Camp of the 182nd New York Regiment near Petersburg, Virginia. Opens "Dear Cousin Gracie." McCahill reports that upon receiving her letter he "commenced dancing a series of cotillions, jigs, &c. ending up by bringing my cranium in contact with something of a harder substance in the shape of a stump which brought before my wondering eyes stars of more and divers colors than I ever imagined there was in the firmament." Grace had asked in her letter "about my being as sour as my name imply I am happy to assure you that it is just the reverse. I am of a mild and gentle disposition. I am very quiet (when I am asleep)." He goes on "I have to inform you that my name is not James J. Lemon as is stated in the advertisement but Henry McCahill, (Lemon being only a fictitious name for the advertisement.) From this we learn that Grace had responded to an advertisement placed by McCahill (as James J. Lemons), in the Illustrated Waverley Magazine, a periodical published in Boston where these types of advertisements seeking correspondence frequently appeared (see general Scope and Contents note).

McCahill then goes on to provide a description of himself: "17 years of age, 5 feet 5 inches in my stocking feet ... blue eyes, brown hair, and the smallest possible sign of down on my upper lip." He asks Grace to be more explict in her description of herself and her age: "You say you are between six and sixty years of age - very precise - quite to the point ain't it." He writes that he knows nothing of Rockland High School, and laments that he will not be home for Christmas, noting that he has "served 2 years under Uncle Sam and I like to serve under him. I love to help him to crush the traitors that try to destroy our Glorious Union." He writes that he would like her to send him a photograph, adding "I know it is rude to ask the lady first but I hope you will excuse me for you know a soldiers life is not a steady one - we are constantly moving but if you will send me yours I will endeavor at the first opportunity to return the compliment."