3 letters, in the first letter Winthrop talks about the actions of the Confederate Army, messages to give the children, and a story about a woman who got engaged to a man before he enlisted in the army and found out he was married after he entered the service. In the second letter, Winthrop writes about money matters, sending money home for soldiers, church services, and the health of those in camp. He also talks about how Winthrop E. Phelps has grown so fast. The third letter concerns money matters.