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  My Dear friend Walter

I received your letter of the 29th and was very glad to here​ hear​ from you I am very Sorry to keep you waiting so long for my answer. we have just got done taking account of stock I have ben​ been​ very busy for the last too​ two​ weeks. I am working in the Same place. I am very tired when I get home at night my feet are very sore from the nails sticking up in the heels of my shoes I wish you a Merry Christmas I was very glad to get your Picture I think it looks very much like you I send you mine in return

I have received the title of Unkle​ Uncle​   my sister Josephine has a little Boy he is one week old his name is John R. Crum he weigh​ weighs​ ten pounds I am going to get my wages raised after the Holidays father has just received Employment In the pipe yard foot of 24th St of East River mother & father send there​ their​ Regards this is all at present

With Love I remain your Affectionate friend Walter Whitman R.