It is from Kingston, Ontario to the Philippines, postmarked February 8, 1945, censored in Canada with a Canadian censor label and back stamped, Canadian Postal Censorship, March 3, 1945. So we know it took a month to be released. Rated 10 cents for surface rate.

It is written from a Lieutenant and his wife in Kingston. There is a small army base there as well as the Office Training College. So I suspect this to be from an army officer.

The questions are as follows:

Since the letter is postmarked February 8, 1945, three days after the Liberation of Manila. Addressed to a civilian at a hospital, (presumably a nurse), not listed as a civilian internee. No receiving markings or re-direction. Yup, a nurse, per "R.N." after the name 

Was the Philippines/ U.S. now accepting civilian / commercial mail from foreign countries. I don't consider the U.S. to be a foreign country. To the best of my knowledge, YES. The U.S. postal service and military had no choice. Families in the U.S. were eager to communicate with relatives and friends in the Islands. However, I read somewhere that military mail was given priority for delivery. Civilian mail was transported subject to space availability. it was only late 1945 that civilian mail was considered as regular mail.

Since he was an officer in the military, I wonder if he received information on the liberation and felt it was safe to write to this person at her old address (I assume). The liberation of the Philippines and other Japanese controlled areas was never kept a secret. The U.S. military used it as a propaganda tool against the Japanese. What was probably kept secret was when it was still in the planning stage.

Since there are no re-direction or return markings I assume this cover made it to the recipient in due course. Me also think the same.

I know mail to civilian internees/liberated civilian internees and liberated pows as well as military personnel was being send to the Philippines from the U.S., and these all had APO's on them, if I'm not mistaken.Agree. Your cover is non U.S. military related so the absence of APO marking is not unusual.

On the bottom it is written CHURCH MISSION in pen. It looks like this may be the earliest acceptance of civilian/commercial mail from a foreign country.Possibly. It maybe postmarked on February 8, 1945, but it was only censored on March 3 or almost a month after posting. When it was directed to New York and when U.S. postal authorities sent the letter to Manila are two questions that cannot be answered. However, I am certain this letter was sent to Manila only after May 1, 1945, when the Manila PO was officially re-opened. My guess would be only after September 2, 1945 official surrender of Japan. Prior to this date only military ships including civilian transport ships that were officially commissioned for the post war rehabilitation were heading to Manila and it is safe to assume that part of their priority was conveying military related mail.

If you're going to include this cover in your exhibit the best way to described this is: A very early civilian mail postmarked for the Philippines. I would not want to use the word "earliest acceptance." There could be one much earlier from the U.S., eager to find out the status of a relative or a friend in the Philippines. After all, we were under the Americans and not Canada.