The Nelson S. Walker Letter dates to December 19, 1861, from Lieutenant Walker of F Company, 2nd Battalion Mississippi Infantry, Confederate States Army during the American Civil War, from Camp Magruder in Yorktown, Virginia, to his cousin, D. G. Walker in Mississippi. He describes the experiences of the early Civil War while his unit transfers from Richmond to the Confederate positions near Camp Magruder on the Virginia Peninsula. These experences include losing men to poor health, being issued new Enfield rifles, and being on high alert for Union attacks.