ALS signed by Acting Volunteer Lieutenant George P. Lord as “A. V. Lieut. Comd'g,” three pages, 7 x 13.5, February 19, 1864. Letter headed "U.S.S. 'Covington,'" in part: "I have the honor to Report that I this day took on board at Friars Point, Miss. Four Refugees, one of whom was Capt. Delancey (Pilot) who commanded the 'Gen'l Lovell' in the Engagement at Memphis. He (and the others) return under the President's Proclamation. I turned them over to Gen'l Buford who sent them to St. Louis. Capt. Delancey superintended the building of several of the Ironclads now lying at Mobile." He reports on the technical specifications of the Confederate ships 'Nashville' and 'Tennessee,' with details on sizes, materials, and types of guns. The letter continues: "He states the number of men lost on the 'Gen'l Lovell' to be 75—Had a crew of 80 men 5 of which only were saved, Himself, one Engineer and 3 Sailors. He was picked up in a Skiff and left on the same train with Gen'l M. Jeff Thompson." Corner-mounted and framed to an overall size of 25.75 x 16.75. In fine condition.