Written from the Camp of the 182nd New York Regiment, Petersburg, Virginia. Opens "Dear Coz." Thanks her for her letter and for the photo she had sent, which was of "a venerable, matronly old lady." He calls her "You little torment" and notes that her letter suggests that he will not receive a picture of her until June. He then notes "When I sent my advertisement to the Waverly I received just 14 answers from different Parts of the Union, 3 from New York, 2 from Penn., 1 from Virginia, 2 from Indiana, 3 from Ohio, 2 from Illinois and last but not least 1 from Maine. I have dropped them all but yours as I am a very poor letter writer and one is enough for me. I receive letters from no one in Rockland but yourself." He notes that he is "not much of a churchman" but that he would enjoy attending the baptism of the people she has written to him about. He reports that Grace's solution to his enigma was correct, and that he had sent it to the Waverly "(which makes the eighth)" and asks if Grace had seen it there. He again notes that his previous letters had been interrupted by advances which led to the fall of Petersburg and Richmond and "caused the Rebel Genl Lee to surrender his entire Command into our hands" and that by now she has surely seen the details so he does not need to repeat them. He reports that his friend Frank was killed by his side and that he saw him buried [according to the muster books of the regiment Francis Murphy of Company I was mustered out in July 1865 with the regiment so this may be a fiction]. He then compares himself to a friend Grace has described to him, ending "If you're going to marry him then I pity him for a greater torment - well I'll say no more about it." He closes by saying he walked through both Petersburg and Richmond and that he will send details in his next, as well as an American flag that has been carried with their regiment for two years and six months, and signs off "I remain your affectionate 'ashes of roses' &c.&c."