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J. Martin Gorham was a lawyer from Barre, Mass. who enlisted in the 33rd Massachusetts Infantry Regiment during the Civil War. His papers consist of four letters written to his sister and her husband during the Atlanta Campaign and shortly after the fall of Savannah.

The Gorham collection consists of only four letters, three written to his sister Sarah Jane and one to her husband, James R. Marrett. Three of the letters were written during the Atlanta Campaign, and one shortly after the fall of Savannah. Gorham's letters reflect his high level of education. They are observant and literate, and yet, because he was detailed as regimental clerk during the campaigns in Georgia and the Carolinas, they are comparatively slight on detail concerning military activity. The last letter in which Gorham describes the headquarters in Savannah and relating a little bit about the city and state, is far and away the best in the collection. Gorham's notion that the quality of the regimental band made them a popular choice for headquarters guard duty and favoritism is also worth noting.