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Office Sub Asst Com'r 32 Sub Dst
Cotton Gin June 12th 1867

Lieut J T. Kirkman U.S.A
AAAjt Gen Bu RF & A.L
Galveston Texas

Lieut
I have the honor to forward to you reports and letters which you say you have not received. Thes are correct copy from my letter book. and was forwarded to you on the date each dated. I suppose that the fault is in the mail. I have only received four direct mails from Galveston since my arrival here althogh it is supposed that we receive two mails weekly. the reason that mail, are so irregular is on account of high water which make the fords impossible - hoping my explanation will prove satisfactory

I am very Rspt
you obdt Sev
A F Manning VRC
S.A.C