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                                   62  [81 probably meant to be 18]

Middle Town Md July 9th Dear Mother I thought that I wold write you A few lines to let you now that I am well hobe that this wil find you the same we had a ["bad" x'd out] fight with the rebs Pa and liked the [licked] rebs our Regt lost a Hundred and fifty kild and wonded we fought old Jacksons Brigade and licked them to our Regt tok 200 prisonors mother

 I hant time to write
   eny more so good by
     frome your Son
       S. P. Baker Co. D. 20th 
        Me Regt