HEADQUARTERS DEPARTMENT OF WEST VIRGINIA, Cumberland, Md., December 20, 1864.

Major D. H. McPHALL,
Wheeling, W. Va.:

The following are the regiments and batteries of this department serving with Major-General Sheridan:

First Infantry Division.

34th Massachusetts Volunteers.

116th Ohio Volunteers.

123rd Ohio Volunteers.

12th West Virginia Volunteers.

4th West Virginia Volunteers.

10th West Virginia Volunteers.

11th West Virginia Volunteers.

15th West Virginia Volunteers.

54th Pennsylvania Volunteers.

23rd Battalion Illinois Volunteers.

Second Cavalry Division.

14th Pennsylvania Cavalry.

21st New York Cavalry.

1st West Virginia Cavalry.

2nd West Virginia Cavalry.

3rd West Virginia Cavalry.

1st New York (Lincoln) Cavalry.

22nd Pennsylvania Cavalry.

Second Infantry Division.

5th West Virginia Volunteers.

13th West Virginia Volunteers.

23rd Ohio Volunteers.

36th Ohio Virginia Volunteers.

91th Ohio Volunteers.

9th West Virginia Volunteers.

34th Ohio Volunteers.

14th West Virginia.

Artillery Brigade.

B, 5th U. S. Artillery.

D, 1st Pennsylvania Artillery.

L, 1st Ohio Artillery.

ROBT. P . KENNEDY,

Major and Assistant Adjutant-General.

HEADQUARTERS FORCES WEST OF HANCOCK, Cumberland, Md., December 20, 1864.

Major R. P. KENNEDY,
Assistant Adjutant-General:

MAJOR: I acknowledge respectfully the receipt of your communication of yesterday, inclosing plan and estimate of public building at New Creek, and asking my opinion as to the necessity of its erection, and have the honor to reply that if it is the intention of the major-general commanding the department that a force equal to that now there be stationed permanently at New Creek, and that the South Branch Valley be also occupied by our forces, the building will be necessary, and I advise in favor of its erection. As planned it will be sufficient to hold such stores as may be needed for immediate issue to the troops now supplied from that station, while the main depot for the supply of these and other troops along the line of railroad and at interior points may with equal convenience and greater safety be established at some other point not directly in the route of rebel raids.

I am, very respectfully, your obedient servant,

B. F. KELLEY,

Brevet Major-General.

The plans, &c., inclosed in your communication are herewith returned.