This collection consists of a single letter written by Henry P. Humphreys of Company C, 66th Illinois Infantry, to his sister, Emeline (Phebe Emeline Humphreys). Writing from headquaters of the left wing, XVI Army Corps at Big Shanty, Georgia, Humphreys reports from the Atlanta Campaign and describes the death of Confederate General Leonidas Polk. He briefly describes the Confederate defenses and favors a flank movement to overcome them. Humphreys continues by expressing concern over the recent depreciation of U. S. currency and the growth of debt ("I fear our national debt will get so large we will none of us outlive it."), then expresses confidence in the Union's generals.