Mr. A. R. Shipman
Dear Sir

     I reced those papers you Sent Some days since, but am not able to settle your Sons buisness yet as the final statement will have to be Sent to the 2nd Orditors Office at Richmond in order to draw his wages that was due him at his death. I have the note for his horse which I will collect so soon as Lt Foulguim [i.e., 1st Lt Richard T. Fulghum, 1st North Carolina Cavalry] returns to the Regt & convey the same to you by the first suitable opportunity. I want to get home some time this winter, if I do it will be a pleasure to me to Settle up with the 2nd Ouditor at Richmond. The boys are all in very good heath & have most excelent quarters. There is nothing of Interest in this departmnt I believe.
Jackson Stepp & Kuykendall are doing very well & in fine spirits. My Respects to your Family & frinds
I am your Obt servt

T. L. Matthias
1st N. C. Cav.

To A. R. Shipman

P. S. I have not heard any thing from Polk Shipman in some time.
Let us hear from you a gain

T. L. M.