This is a letter from John Wheeler, a union soldier, to his mother Sarah Wheeler. Rumors around the camp are that Charleston is being attacked, and their company will move to the front as soon as the roads dry. The weather is still pretty cold, and the company has been busy buildling up the camp. That winter, they created two depots for the Quarter Master and the Comissory Departments, over 50 barracks, dining halls, cook rooms, offices, hopsitals, stables, a blacksmithery, and storage buildings. There is much more building they are planning on doing as well.