One page typed manuscript "The append verses tell how the 'polar bears' finally gave the death hug at Le Havre. Their significance so far as we are concerned is that they were written by one who was stationed for a time in our midst and who took part in that memorable engagement. Whilst respecting his wish for anonymity we can say that during his sojourn in these parts he was a frequent visitor to and throughly enjoyed the hospitality of the Church of Scotland Services Canteen at Newmilns... The above verses were sent to the Irvine Valley News in commemoration of the Battle of Le Havre, September 1944, which was brought to a successful conclusion by the 49th West Riding Division, otherwise known as the Polar Bears"

Watermark that says Devon Valley Parchment

Wiki: The 49th (West Riding) Infantry Division was formed on 1 April 1908 as the West Riding Division in the Territorial Force of the British Army. The division fought in France & Flanders during the First World War and in the Second World War. After the Second World War it remained with the Northern Command.