Letter dated 3 May 1863, written by Sarah Jane Lough of Morgantown, (West) Virginia to her brother Elza T. Lough, a private in the 3rd West Virginia Cavalry Regiment, who was stationed in Winchester, Virginia. Lough reports the entry of Confederate troops into Morgantown on 27 April 1863. That day was a court day and thus more people were in town than was usual. Lough writes of how many people fled town before the Confederates arrived, so many that "the bridge was full from end to end as they passed".

She also writes in detail regarding the Confederates stealing horses belonging to Morgantown residents, including the number and kind of horses taken, descriptions of the circumstances, and the names of the parties involved. Despite the attempts of locals to hide their horses, Lough writes that a great number were taken, not just from Morgantown, but from the surrounding area as well. Lough furthermore reports on taking of other property, the burning of houses, the Confederate's attempt at burning the bridge, and civilian casualties.

Lough writes about the reports brought back by her male relatives and acquaintances, including information regarding Confederate troop activities in Fairmont, most notably a skirmish with Union troops there. Lough also writes that several suspected spies passed through Morgantown during the week. Lastly, she complains to her brother that the family has not had a letter from him recently and asks that he write back immediately on receiving her letter.