It was my understanding their were no company "L"s in either army, because of the confusion with compaany "I". As I think may have happened here, as Mr. Whitmire earlier said his ancestor was in Co. I, or N, saying he thought they were the same? Of course, the date of capture he gave, 1867, was a little off as well! Mistaking 7s and 4s is quite common in papers written when it was common to cross the leg of a 7, making it look like a 4, with faded ink and sometimes poor penmanship contributing to such errors. Stan