A cordial letter to Col. Charles J. Helm, Confederate agent in the West Indies, sending thanks to “Mrs. Phebe M. Newcomb” for her donation of wool socks to the Confederate Army. He takes the opportunity to speak eloquently to the privations that Southern troops, specifically the Washington Artillery of New Orleans, have endured. “Permit me to thank you, & thro’ you Mrs. Phebe M. Newcomb, for the wollen socks she has been kind enough to make…”