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Bureau R.F.&A.L.
Sub. Dist. of Memphis
Sub-Ass't Commrs. Office
Memphis Tenn July 19th 1867

Lt. S.W. Groesbeck
A.A.A. Genl.
Nashville Tenn.

Lieut. I have the honor to acknowledge the receipt of circular Letter from the office of the Assistant Commissioner of the State of Tennessee dated July 2nd 1867.

I am Sir
Very respectfully
Your obt. Servt.
Fred. S. Palmer
Lt. Col. + Sub-Ass't. Comr.