This collection consists primarily of Civil War letters from Loomis Dillingham to his family in Michigan. The letters describe Dillingham's experiences in the 26th Michigan Infantry, which spent a year on provost duty near Alexandria, Virginia, before being transferred to active service. Dillingham describes camp life and guard duty. He also discussed politics and the progress of the war, passing the latest rumors on to his family. Dillingham died in a Virginia hospital in June 1864. A letter from his friend, Willis E. Brown, describes his death to his family.

The collection also includes a letter from George Calker, also in the 26th Michigan, telling a friend about sneaking out of camp every night to go to parties.

In addition, the collection contains two letters from Loomis Dillingham's brother William, briefly discussing student matters at Ann Arbor (1871, 1879)