This collection consists of a single letter written by a Union soldier to his father, J. W. Shipman. Although the letter has been attributed to "F. I. Shipman," it is much more likely that the writer was Frederick E. Shipman, of the 52nd New York Infantry (see biographical/historical note). Writing from Petersburg, Virginia, Shipman notes that the replacement of "Beast Butler" with Sheridan has brought cheer to the army and that he hopes the II Corps will be transferred to Sherman, so that he can "see the country." Shipman discusses the prospects for peace and tells his father that the soldiers at the front don't get the war news any sooner than the civilians receive it through the newspapers. He complains that he has not received his pay and that "Abe" owes him nearly eighty dollars. He briefly discusses his regiment, noting that "our Col is a Jew the rest of our officers are dutch men," before moving into personal matters. Shipman asks his father to send postage stamps and mentions personal acquaintances and relatives.