This collection consists of a single letter written by H. J. Gifford, a Union soldier serving in the 2nd Division, VI Army Corps during the American Civil War. Addressed to Gifford's friend Sarah L. Stilson, the letter was written from division headquarters at Brandy Station, Virginia on February 20, 1864. Gifford explains that he had recently been on leave to visit the bedside of his ill mother. He responds to a number of statements on personal matters made by Stilson in her most recent letter, then expresses his opinion on religion: "I have studied the different religions of the world, their effect as well as their origin, so thoroughly that I am convinced that there is no truth in any of them ... To me, Reason is supreme." West concludes by promising to send Stilson a carte-de-visite and requesting one in exchange. The letter is accompanied by a stamped envelope.