France, Dec 16,1917

Dear Steve:

Just a note I've been too busy to execute my Xmas good wishes, but "better late than never", goes the old maxim.

Now if you show this to mother, (she, I believe is in receipt of my assigned pay), she will accede to my request.  It may look mercenary but I can't buy presents, musch as I would like to.  And by the way, my assigned pay has been reduced to $20. So please pass $5 each to mother, Rae and Jessie, leaving $5 with which I wish you would procure a tie each for yourself, Bailie, Isaac & I was going to say Carman.  Get something else for him, then there's my January insurance next, with late Xmas wishes to Carman.