Richard writes to his wife, Eliza, and his infant daughter, Lilly. Without going into much detail, Richard describes trying to save the life of David W. Seabolt, a young Michigan soldier who reportedly died from a morphine overdose that was administered without the advice or knowledge of a medical officer. Richard notes that witnessing Seabolt's death is encouraging him to rediscover religion. He claims to be attending religious meetings and says that a number of other soldiers are also turning to religion.
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