Four autograph letters signed by Bellows. Three, dated July 12 and 31, 1861 and April 1, 1863 are to Samuel B. Ruggles. The 1861 letters concern the affairs of the United States Sanitary Commission, in particular its struggle to obtain authorization of its work from Congress and the necessity of remaining on good terms with the federal government's Medical Bureau. He also commends the work of Ruggles' son-in-law, George Templeton Strong, who served as the Commission's treasurer. The 1863 letter is an invitation to Ruggles to join Bellows, Cyrus Field, A. A. Low, and others to discuss American foreign trade and a planned Pacific railroad.
The other letter, dated Oct. 8, 1862, is to George Opdyke, Mayor of New York. It requests him to deliver to the bearer the painting Mr. Rossiter had donated to the Sanitary Commission. On the reverse of the leaf is a note in Opdyke's hand, authorizing the delivery of Rossiter's painting, entitled "Washington at Valley Forge," to Bellows' representative.