[His last name is recorded as Gibson in his service records]

State of N C wil mington Oct the 7 D 1863
Deere frend i sete my self to ancer youre Cind
leter i receved from you i was glad to hure
from you but sorey to hure you cudent exsempt
me but i was glad to se you was willing to se my
famley showld not suffer for to keep awomman
and Children from suffren is agrate faver and one
i hiley re spect i wil give you my wife name and
the name of the County she livs in and the rulers
as ny as i Can hur name is Mar tha gilson and
livs in the Cownty of union N:C the manegers
Chir mon D A Covington Comita James R winchester
G W plow franklen stevins thes is the names
As ny as i Can tel i wil give you the name of
the shurref of the Cownty
Culpeper aston hy shuref of the Cownty of union
When you rite Di rect youre leter to monroe: PO
union Cownty: NC: And direct hit to ho you
se proper and thinks best i wil Close by giving
you my best re spects and love i hope you
may pros per in all youre at tempts And at
laste when you are dun with this world you
May finde reste in aworld that has no ende
this from: P: James C Gilson .to. Gov cance
youre survante truley