A one page letter, handwritten in black ink on fine paper. The paper has a pale blue margin line running vertically on the lefthand side, and pale blue horizontal lines down the page as a writing guide. The paper is an aged light brown colour.

The letter, signed by J.E. Gibson and T.A. Gibson, from the A.I.F. Palestine, has been written to Miss Small of the Upper Orara Ladies Club. The letter is thanking the Club for their offer of comforts, and states that they "are well supplied with all clothing but find it hard to keep up the tobacco supply.... A few smokes would always be appreciated." It also says that they "do not know of any other Orara boys in the Camp here".

The letter has been countersigned by A.G. Buckley.