From the Browse Letters option at SoldierStudies.org:
Several observations on the data, Union correspondences in the database far exceed Confederate; which is not unusual, but we hope to get more. New York leads all states whether Union or Confederate with 167. The top three are all Union:
New York: 167
Pennsylvania: 145
Massachusetts: 136
The data represents the declared state (including: Territory, Regular Army, US Colored ,ect.), unit, and allegiance by the soldier in their letter. If there are no letters for a state it will not appear. All data as of 2 pm, 2.15.13
CONFEDERATE
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Alabama: 10
Florida: 5
Georgia: 26
Kentucky: 2
Louisiana: 2
Mississippi: 9
Missouri: 2
North Carolina: 41
South Carolina: 42
Tennessee: 5
Texas: 32
Virginia: 94
UNION
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Connecticut: 90
Illinois: 92
Indiana: 26
Iowa: 32
Kansas: 5
Kentucky: 15
Maine: 27
Massachusetts: 136
Maryland: 2
Michigan: 52
Minnesota: 4
Missouri: 21
New Hampshire: 11
New Jersey: 24
New York: 167
…Brooklyn: 4
Ohio: 130
Pennsylvania: 145
Rhode Island: 2
Union Regular: 23
U.S. Colored: 7
Vermont: 48
Wisconsin: 118
West Virginia: 1
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