Daniel comments on the cookies his mother sent him and mentions that he might be back in the United States before next Christmas. He also talks about some of the work he has been doing, comments on news from home, and asks what happened to his car…
Daniel responds to certain things his mother wrote to him and comments on how well fed he is in Panama. He asks his mother to save a copy of the Panama Coast Artillery News which he sent home.
Daniel explains why he has not been made a Corporal yet and comments on some upcoming work he has to do. He also talks about some news from home relating to renovation and taxes.
Daniel mentions that he is sending some money to put flowers on his father's grave. He also comments on Irvin's cornet practice, and mentions that his throat is no longer bothering him.