In Camp Near Nashville Tenn Dec 14th Dear Friend Nell.      Your welcome letter was received this evening, and you see I am going to be very Punctual in answering for once at least. Everything moves along about as usual in Camp, only now and then we have a short chase after rebels just for variety. A few days ago we had quite a skirmish with the rebl General Williams driving him from his Camp near Lavergne, and destroying his comfortable quarters. It wasn’t very polite I will acknowledge but after all it was a debt we owed the gentleman for the loss of our [tracks?] near Lawrenceburg Kentucky. I would not have [taken?] $100,000 for the contents of mine, and Lieutenant Melendy’s was still more valuable.      Nell I am heartily glad to hear you speak so favorably of you teacher and school. Give my deep respects to all my old scholars and say to them that it is my wish that they wield the same confidence to their present tutor that they always seemed to repose in me.      I left your District feeling a war regard for all my scholars, and shall always remember the winter I spent with you as one of the most agreeable of my life. I received a letter from Ed not long since. He seems to enjoy soldiering first rate, but I presume he could enjoy it much better did he enjoy these bright warm sunshiny days which we enjoy in Tennessee. I have had only two light snow storms as yet, and they both disappeared the day after their fall. But little rain has fallen this winter so far, the roads are excellent and health of the troops never better. All we want now, is a sight of rebels to make [illegible in original] fight. Whenever       [ready?] General Rosecrans says “All ^ boys come on” you may expect a series of events such as have not startled the Nation lately. The General is pressing things forward with a rapidity truly wonderful still I suppose many up north are complaining because he don’t move forward. [illegible in original] I wish some of those Northern fault finders were down here near the Picket lines, I’ll bet they wouldn’t want General Rosecrans to move a foot till they were a little further to the rear Place. I find makes quite a difference in the carriage of some men. And of that [clap?] I believe fault finders [form or favor?] a Part. It is a very easy thing to sit by a comfortable fire side, surrounded by friends, and all the creature comforts, and say go ahead. Why don’t the hounds come down here and say follow me awhile? When they begin to do that we will pay some heed to them not before.      Our Colonel and the Colonel Commanding our Brigade received their Commissions as Brigadiers yesterday. So Indiana, and Illinois, each have had another General to watch over and wrangle about. Col Kirk or now General Kirk, our Brigade Commander is one of the best in the service. [rest of line illegible in original] Corps of the [Grand?] Army. They were talking some of giving us [illegible in original] But General McCook told them that if they put Shelton [illegible in original] on the 2nd Division he would resign. I guess though his pay is to good to allow him, to do any such foolish thing at present.      I made an application for leave of absence yesterday but failed, but as General Rosecrans said the War Department had deprived him of all power to award leaves of absence except in the single case of dangerous illness in the applicant himself. As I didn’t look dangerously ill nor feel so, I couldn’t put on the face to apply for a Surgeon’s certificate so I gave it up for a [body?] job, and came back to the Regiment again determined to wait till Buell or some one beside Rosecrans, Commanded the Department of the Cumberlands.      Nell when this war ends, you may expect if my life is spared to see a fellow about my size in Michigan on a visit. It seems almost as though I had about a thousand relatives in your District. Tell your folks that I still remember them with feelings of gratitude, and respect, for their [numerable?] acts of kindness to me a stranger with nothing to recommend me to their notice. When I return if ever, I shall feel as though going to a second home, instead of among strangers as when I first met your noble parents.      I cant make even a guess how long this war will continue. The longer I remain in the service the better I understand how little I know of military matters. Of course, I [illegible] something of the minutia but very little of motive powers. The rebels hope of intervention seems to be a [waning?] light which no probable success of theirs can revive. Burnside seems to be pressing forward with his usual energy, at Fredericksburg, and if nothing happens we may expect to hear of him before Richmond after driving Lee from his works at Fredericksburg. How I wish we [illegible] be there to strike a blow at the very heart of the viper, called a Confederacy.      But I must close. My love to your folks, and respects to all my [illegible] friends.       Yours as ever        Irenus McGowan