MArcomage

Maybe the wording could be more standard?
Enemy Recruits: -N
Recruits: -N
N = #Undead cards in hand.

Is it meant that each player loses recruits equal to the number of Undead in his own hand? If one player had three and the other one, would they lose three and one respectively, or is it equal to the number in the hand of the player of the card with both players losing the same?

If both players lose a different number, you can't use N for both. If it is meant to be the Undead in the hand of the player of this card, I'd leave it as it is but clarify that point a little. "Both players lose N recruits, N = #Undead in your hand" or "Both players lose recruits equal to the #Undead in his hand"

how many Undead you have, so many recruits you lose
how many Undead enemy have, so many recruits he lose
SO:
Enemy Recruits: -N
Recruits: -M
N = #Undead cards in enemys hand.
M = #Undead cards in your hand

For me, this Card seems like a very weak version of retribution, which costs one recource less, is common either and reduce the stock instead of the recruits.