I thank them for their zealous co-operation and soldierly bearing; Brigadier General J. T. Holtzclaw, commanding the left wing; Colonel J. A. Andrews, commanding Ector's brigade; Colonel Bush Jones, commanding Holtzclaw's brigade; Colonel F. L. Campbell, commanding Gibson's brigade; Colonel Frank C. Zacharie; Colonel Isaac W. Patton, commanding the artillery, and also Brigadier General Bryan M. Thomas and Colonel D. E. Huger, of the Alabama Reserves. The artillery, under command of Patton, assisted by Marks, Slocomb, Barnes, Theard, Massenburg. Wells, Phillips, Chalaron, Leverich, Garrity, Hawkins, and their associated officers, was handled with skill and courage, and rendered valuable services not only on land, but against the fleet. Three vessels were believed to be sunk during the operations. I desire to make my special acknowledgment to the major-general commanding District of the Gulf, and to his staff officers, particularly to yourself and Colonels Lockett and Elmore, of the engineers. I may be pardoned for commencing the intelligence and efficiency of my own staff officers: Captain C. S. Watson, inspector-general; Captain George Norton, adjutant-general; Lieuts. Cartwright Eustis and S. L. Ware, my aides-de-camp; Major W. V. Crouch, commissary; Major J. H. Henshaw, quartermaster, and Captain W. P. Richardson, ordnance officer, were energetic and untiring. The medical department, in charge of Surgs. J. S. Holt, and J. F. Fryar, was conducted in a manner highly creditable to them ans their confreres. The Reverend Farther Turgis shared out dangers and hardship and gave the consolation of religion whenever the occasion offered along the trenches and in the hospital. I must refer you to the reports of my subordinate officers for the details of their operations. The losses reported up to the evacuation were 73 killed, 350 wounded, and about half a dozen missing. I have not been able to get the exact number of casualties on the evening of the evacuation. I estimate our loss to have been about 20 killed and 45 wounded, and 250 captured, making a total loss of 93 killed, 395 wounded, and 250 missing, out of a force of less than 2,000 men, contending for two weeks against two corps d'armee and a large fleet, with over seventy-five cannon on land and nearly as many on water. We had no means of estimating the exact loss or strength of the enemy, but from every indication he largely exceeded 20,000 muskets, and his loss must have reached 2,500. Among the killed were Colonel Burnet, chief of artillery of the District of the Gulf, who fell while examining the enemy's lines. His loss was greatly lamented by all of us, who knew and admired him as a skillful soldier and accomplished gentleman. Lieutenant A. G. Clark, of my staff, commandant of the post, was killed while charging at the head of the garrison guard of dislodge the enemy when he had turned the left flank. Louisiana has not lost during the war a truer man or a more thorough-going soldier. The list might be prolonged, for, with the position, we left behind, filling soldiers' graves, many of the bravest and best; and if any credit shall attach to the defense of Spanish Fort, it belongs to the heroes whose sleep shall no more be disturbed by the cannon's roar.

I have the honor to remain, your obedient servant,

R. L. GIBSON,

Brigadier-General, Commanding.

Major D. W. FLOWERREE,

Assistant Adjutant-General, District of the Gulf.

P. S.-I have been constantly occupied, most of the time on horseback, and some of the officers have been absent. This may account for any inaccuracies.

R. L. G.