The addressee of the letter is 矢島医院 Yajima Iin (Dr. Yajima's office) in 長野県上諏訪町湖柳町 Koyanagi-chō, Kami-suwa town, Nagano prefecture . Kami-suwa town was merged with Toyoda village and Shiga village to establish Suwa city at 10 August 1941, so the letter would be written before that.
There still is Yajima Iin in Kogandōri, Suwa city. This location name is the present version of Koyanagi-chō, Kami-suwa town, so they would be the same office.
Those are not letters sent from the battlefield. Judging from the contents of the letters and the location names written there, the writer/soldier seems to be a cadet of the Imperial Japanese Army Reserve Officers' Cadet School in Toyohashi city, Aichi prefecture .
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