This collection contains a letter written by Private Samuel Worcester Burrows of Company C, 27th New York Infantry, during the American Civil War. Writing to "Friend Wheeler" from a camp near Harrison's Landing [Virginia] on August 1, 1862, Burrows states that the regiment is enjoying a rest after heavy marching and fighting. He looks forward to seeing "that wonderful city Richmond, of which there has been so much said" but, in noting the army's previous attempts to take the city, calls it "the worst place to get at I ever saw." He defends the Army of the Potomac from criticism of its activities in the recent Seven Days Battles and claims that the strength of the Confederate Army had been underestimated. Burrows continues with a favorable description of camp health, rations and recruiting.