Booker reports that although his regiment had begun to march to meet the Yankees in battle, the Union had attacked--and been defeated by-- another group of Confederate soldiers thirty-five miles away. He reports that the winter has been fairly pleasant and that food is cheap and plentiful. Despite such abundance, he notes, soldiers have been stealing food from local residents. He mentions a serious theft of $18,000 from the Quarter Master; soldiers are suspected of the deed. James expresses concern over General Barton's attitude towards the Regiment. (Barton has said his men come from "rags and thieves.") James complains that after three years of service he has still not received a furlough. He closes the letter with a stanza from "Amazing Grace."