Hd. Qrs. 11th Mich. Inf. Vols Murfreesboro Tenn 21st Jan. /63 Dear Cousin “Phil” Once more in this “course of human events” it become necessary for me to write an answer to a letter from you I recd your favor of the 21st ult. a few days since but have had no opportunity of answering before on account of the great press of business, consequently I am under the necessity of asking you to excuse my tardiness, which I think you will grant under the circumstances.