The bulk of the correspondence was addressed from New Bern, NC, to his mother Mary A. Thomas, of Marshfield, Massachusetts.
Of particular interest is the mention of Confederate preparations against a Union attack in the New Bern area. A letter mentions a battle near New Bern in which Union gunboats shelled the Confederates, and other letters mention battles near Washington and expeditions of Union troops to Pollocksville and Trenton.
Also of note are commentaries on camp routine, camp facilities,food, it's acquisition and preparations, and descriptions of New Bern. Other topics include General Foster's inspection of Union troops, the Ladies Relief Society, the Union Volunteers Refreshment Saloon in Philadelphia, and trips aboard Union transport vessels the
EMILIE. Among these letters is a drawing of the floor plan of a tent and the positions of all the occupants and equipment. Several letters relate the problems that arose in the shipping of the Union dead back to their families and the activities of the camp sutler.