This is a true letter from Sgt. Ray Reynolds at least according to snopes.com. In regards to the question of authorship, it is true that SFC Ray Reynolds, a firefighter in civilian life, is a National Guardsman whose 234th Signal Battalion unit was called up to active duty, and that he wrote this piece. As Sgt. Reynolds responded to inquiries about his message:
I did write it and I am in Kuwait now on my way home. I wrote it while at home because I felt that too many people were exploiting the violence in Iraq to sell papers and gain votes. Sometimes the silent majority need to be awakened to respond to the bad things in our world. I am passionate about our President's decision and support this rebuilding whole heartedly...Yes legit..I am a fire fighter in Denison, Iowa and to verify, call Mike McKinnon of the Denison Iowa fire department.
As far as the list of things that happen in Iraq - These types of items are generally impossible to categorize with a single truth value because they typically contain a mixture of fact, opinion, subjective statements, inaccuracies, and literally true but often misleading claims. This holds true of such claims both positive and negative toward the war in Iraq.
http://www.snopes.com/politics/war/reynolds.asp