George W. Kelley has a larger service record with the 44th than "Wash Kelley". Nothing new there. It seems most of it is letters regarding his family attempting to draw his pay ( I didn't read them, just glanced at them.)
Next we find a couple of service records for the 9th Batt. SS for a "George W. Thombs" / "W. Thombs". These records begin March 1862, some 5 months or so after Wash Kelly is listed as dying. Why would this "Wash Kelley" in the Wilkinson letters call himself Thombs?