Written from the Camp of the 182nd New York Regiment near Petersburg, Virginia. Opens "Dear Cousin." He reports having received her letter of February 9, 1865 and a program from her school, but asks why her surname has been removed: "I guess I can surmise the cause thereof." He asks if he will ever receive her likeness, that he would like to add it to an album he is making. He reports that Frank has heard from Georgia and sends her his compliments. He describes Frank as "a dashing young fellow, very fond of the ladies (if good looking) there is the only difference between him and I) he is both good looking and witty (that is more than I can say for myself) well educated being a graduate from one of the first Colleges of New York. He is also accomplished and above all he is a good talker to sell Miss Georgia when he opens his batteries to look out for her heart." He notes that from her letter she must be able to speak French a little, and reports that he has been trying to solve the "algebraical problem" all day and asks for an easier one. He writes that he was born in New York in 1846 and lived there until he went to Philadelphia in 1857 to act in "light parts." From Philadelphia he says he went to Baltimore, Annapolis, Washington, Boston, Chicago, St. Louis "and all the principal cities of the West" before leaving due to ill health in 1861. His brother, he says, is performing in Detroit as "Little Mac." He reports the sounding of "Taps" and writes that this was the longest letter he's ever written.