Written from the Camp of the 182nd New York Regiment near Petersburg, Virginia. Reports the receipt of Grace's letter of January 22, 1865. She had received his picture, and he writes that he will expect to receive hers when they are better acquainted, though since they are only acquainted by post and may never see each other, he thinks it should be permissible to receive a photo. "The mustache you speak about was 'non est inventus' at the time the picture was taken, so all powers even Telescopic or Microscopic or any other 'scopic' would fail to discover" it. But, he writes, since she likes mustaches, "I will try and cultivate one for your special use and benefit." He reports that he had eight months left to serve and suggests he might visit Rockland after his service, "for diversion's sake." He sends compliments to her and Georgia Farnham and suggests that Georgia write to his friend Frank Murphy, in another company of his regiment. He condoles with her about the bad weather and wishes he could hear her declamations, writing that he "was on the stage about 1 year before I enlisted in Uncle Sam's service to eat all his dry goods and drink all his vegetables." He asks her to send him some arithmetical problems for him to solve.