This letter is a reply to one or more letters that James had received from his cousin and "sweethearts" a few days earlier. He has just heard that his regiment is about to move into their winter quarters in Gainesville. He will join it when the winter quarters are ready. Meanwhile, the work in his current quarters is lighter and the pay better. He believes the fighting in Centreville will not continue past winter. He mentions meeting a man who had been captured by the Union and who was recently released. According to this man, there are 60,000 sick Yankees in Washington. He also adds that he has heard that two men in Centreville were shot for trying to kill their commanding officer. James closes the letter by asking to be remembered to cousin Eliza Ann Williams and to all the "ladies" at Christmas time.