The collection contains three letters to W. S. Harris, two by John Puller (July and August 1863) and one by D. C. Cahill(?) (April 1863). Puller's letters, written from Petersburg, Virginia, discuss a series of business transactions (the buying and selling of farm animals and equipment) between Puller and Harris. The letter from Cahill, written at Camp Narrows, talks about Harris helping to send or bring Cahill new pants and a new coat.