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This letter was found with some bank records of Sarah Jane Galloway, widow of Joshua Whitmar and is signed "Mary A. Galloway".
There are several Lathams in the U.S., with Illinois being the most likely location as Joseph and his family are shown Living there in the 1880 census. Rather than being an actual sister, she is proabably addressing her sister-in-law--otherwise, "my stepsister" would have been "our stepsister". This would suggest she was married to a brother of Joshua Whitmar Galloway. Elijah Galloway married Mary Ann Lawrence. Also, his younger brother, Joseph, married Mary Moran and died in Illinois.
Joshua Whitmar