Eleazor J. Gorham (b. ca. 1825) was a farmer from Clinton County, Ohio. At the time of the 1860 Census, He and his wife, Mary M. Gorham (b. ca. 1824) had three daughters: Mary Ellen (10), Malvina (8), and Almira (6). He mustered into service as a private in Co. K, 79th Ohio Infantry on October, 21, 1862. He transferred to Co. A, 75th Ohio Infantry in June 1865. The letters were written to his daughter, Mary Ellen Gorham (b. ca. 1850).