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“S” is the missing letter which occurs 55 times, and these are the four lines:—

This season’s sunshine smiles, such storms as pass
Assist us to assess success or loss.
Spring’s sweetness still possesses mossy grass,
As summer’s tresses mass soft shades across.

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The enigma—

Protected, open, plain,
Without my tail I’m flat;
I’m round, curtailed again;
Again, you have me pat!

is solved by Patent, paten, pate, pat.

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