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Bureau R.F. & A.L.
Sub. Dist. of Memphis
Sub-Ass't. Commr. Office
Memphis Tenn. Oct. 23rd 1867

Lt. S.W. Groesbeck
A.A.A. Genl.

Nashville, Tenn

Lieut, I have the honor to acknowledge receipt of five copies of "Index to Bureau Officers Manual." 
I am Lieut
Very respectfully
Your obt. Servt. 
Jno. S. Palmer
Lt. Col. & Sub Ass't. Commr.