Brigadier Gen'l James Wilkinson Accountants Offi[ce] Head Quarters. Pittsburg December 29[undecipherable] Sir I have received your letter of the [undecipherable] The opinion of the Attorney General I presume can be obtained on th[e] points you mention by your making a Statement and forwarding it both th[e] Secretary of War — This is the channel through which I receive inform[ation] of that nature — Captain [undecipherable: DeButts]'s resignation was accepted by the Secretary of War [the] Inst^t agreeably to a certificate received to that effect from his office — I am D'r [undecipherable] W Simmons Acct.