In conversation with you on New Year's morning I was led to express some opinions which I afterward felt it my duty to place on paper, and to express them verbally to the gentleman of whom we were speaking, which I did in your presence, after handing you the letter. You were not disposed then, as I saw, to retain the letter, and I took it back, but I now return it to you for record if you wish it.

I beg leave to say that my resignation is not sent in in any spirit of insubordination, but, as I before said, simply to relieve you from any embarrassment in changing commanders where lack of confidence may have rendered it necessary.

The bearer of this will bring me any answer, or I should be glad to hear from you by telegraph in cipher.

I have the honor to be, very respectfully, your obedient servant,

A. E. BURNSIDE,

Major-General, Commanding Army of the Potomac.

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HEADQUARTERS OF THE ARMY, WASHINGTON, January 7, 1863.

MAJOR-GENERAL BURNSIDE, Commanding, etc., Falmouth:

GENERAL:—Your communication of the 5th was delivered to me by your aide-de-camp at 12 M. to-day.