Painting a graphic, realistic picture, Letters, presents the Civil War through the eyes of two teenaged soldiers fighting on opposing sides...for different reasons. Behind the Confederate lines, we watch James Durrett, a young recruit of the 18th Alabama Volunteer Regiment, transform from a naive, green recruit into a bitter, deadly, but staunch defender of his homeland. Across the battle lines, the drama unfurls through the story of one Harry Morgan, a loner with a reputation as the coldest and deadliest sniper in the Union's 96th Regiment, who didn't care who he shot...as long as he could carve another notch into the stock of his Sharps rifle. In the end, the final destiny of each young man crosses on the battlefield of Spanish Fort, Alabama...with only one walking away alive."