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� Head Quarters 20th Maine Vols  2/7
Feb 26th 1863
To His Excellency Abner Coburn
Governor of Maine
Dear Governor,

According to the understanding I had with you when I left Augusta I take the earliest opportunity after my return to inform you of the state of affairs in regard to the officers of this Regt.

We have now four Captains in command of their Companies -- four first Lieutenants + two second Lts. acting as Captains -- five second Lieutenants and four sergeants acting [underlined] second Lts -- most of the second and acting second Lts. of course are actually acting as first Lts. Leaving eleven vacancies ["eleven vacancies" underlined] in the Line.

The Colonel is not prepared, I believe, to recommend candidates for all these vacancies at present. The cases with which he appears to be satisfied, and in which I entirely concur, are the recommendation of Lieut. Fitch of Co "E." as Captain of Co. "D." Lieut. Land of "G" as Capt of Co. "H." or "B.", and second Lieut. Collings as "A" [inserted] as first Lieut. of "D" + second Lieut. Morrill of Co. "B." as first Lieut. same Company.

The Sergeants appointed to act as Lieutenants are as following
1. Sergeant Chamberlain Co. "I." appointed by the Col. acting 2nd Lieut. of Co. "D" Nov 20 1862.