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This acoustic instrumental is the only Allman Brothers song written entirely by Duane Allman. He wrote it for Dixie Lee Meadows, a girl he was having an affair with. "Little Martha" was a nickname Duane called her.
According to Scott Freeman's Midnight Riders: The Story of The Allman Brothers Band, Duane Allman claimed this came to him in a dream in which Jimi Hendrix showed him how to play the song using a sink faucet in a hotel room. Duane woke up and started playing it.
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