As to the 38th Georgia, see:
The Georgia 38th Infantry Regiment was organized near Decatur, Georgia, during the summer of 1861. It contained thirteen companies and 1,200 men. First called Wright's Legion, it served at Skidaway Island and Savannah. In May, 1862, when it was ordered to Virginia, two companies were detached and one transferred. The remaining ten were from the counties of De Kalb, Milton, Emmanuel, Oglethorpe, Hart, Jefferson, Elbert, and Dawson.
The 38th was assigned to Lawton's, John B. Gordon's, and C.A. Evans' Brigade, Army of Northern Virginia.
ROSTERS:
Company A - Murphey Guards (DeKalb County)
Company B - Milton Guards (Milton County)
Company C - Ben Hill Guards (Emanuel and Bullock Counties)
Company D - McCullough Rifles (DeKalb County)
Company E - Tom Cobb Infantry (Oglethorpe County)
Company F - Thornton Volunteers (Hart County)
Company G - Battey Guards (Jefferson County)
Company H - Goshen Guards (Elbert County)
Company I - Irwin Invincibles (Henry County, Alabama); transferred to 60th Georgia in May 1862
Company K - Bartow Avengers (DeKalb Country)
Company L - Joe Thompson Artillery (Fulton County) (detached in May 1862 at Savannah, GA)
Company M - Chastatee Artillery (Forsyth County)(detached in May1862 at Savannah, GA)
Company N - Dawson Farmers (Dawson Country)
http://www.researchonline.net/gacw/unit89.htm
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From the Record of Events for the 9th Michigan Cavalry, USA
Company L
Stationed at Coldwater, Michigan, January 23, 1863
January 22.__Muster-in roll of Captain George Miller's Company L, in the Ninth Regiment of Michigan Cavalry Volunteers, commanded by Colonel James I. David, called into service of the United States by the President from January 22,1863 (date of this muster) for the term of three years, unless sooner discharged.
(OR Supplement, Ser. 42, p. 213)