Two letters on one sheet. Letter 1 (front): Brother (F.M.) describes events at school and recent news received of the war; Letter 2 (back): Mother (N.K.) requests that he write, describes events at home, and relates who has died in the war.
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Confederate States of America. Army -- Social conditions;
Describes to his brother what he eats and illustrates the bivouac bed they make from cane; indicates that his horse is lame and he would rather transfer to infantry or artillery; asks for writing materials.