Topics include William Henry missing his wife, having gained weight and health is good, of being glad he did not become the Captain of Company D, reference to a bill to disband the Bands, mentions his side business of selling to the men being pretty slim as he has "got them most all cured up", reference to the fall of Roanoke Island, North Carolina (February 7& 8, 1862) under the leadership of Ambrose Burnside, has sent money home,