Cover of registered letter sent from Putki (Volyn Oblast) to Philadelphia (USA) on June 23, 1921, via Moscow - July 4, 1921 and New York (USA) - September 30, 1921. Letter is franked with two UNR stamps 20 shagiv, which were revalued to 100 time, according to the RSFSR tax.
Total tax was 20 roubles (40 shagiv = 0,20 kop.*100 times = 20 roubles). Letter has registered sticker of Germany (for letters arrived without registered stickers). Sticker was later canceled. Postal using of UNR stamps according to the RSFSR tax is rare.