John complains that he has still not received his pay and he thanks his parents for sending him some money. He describes their accommodation on the Ohio Belle and tells his family what he was doing on Christmas day. According to John, they faced the enemy, and he goes on to describe the same battle as in his last letter. He also tells his parents that they are being told daily to be prepared to face death and he says that his parents surely know better than he does, how many have already been lost.