According to the reverse of the "letter" on file, it's a statement by the widow certified by the probate judge of Madison County AL, James H. Scruggs [see page 25, Madison County AL census of 1860, page 25]. That's his signature at the bottom. The statement at the top is hers, which satisfies requirements that she establish her claim as next of kin to the deceased soldier. The statement in the middle of the document certifies her signature, and is signed by a county JP who is known to her. Can't make out his name.
The descriptive roll is signed by Capt. John S. Dickson of Co. "E", Jan. 1. 1863, camp near Grenada MS. That's a very clear statement.