Very curious to know what it was about, she hastily opened the envelope, and was greatly disappointed to find a plain sheet of paper with only the letter “C” written on it.

“Wasn’t it kind of me to send it?” asked the Seal when she walked slowly back.

“‘BUT THERE’S NOTHING IN IT,’ SAID GIRLIE.”

“But there’s nothing in it,” said Girlie.

“Isn’t there a letter?” asked the Seal.

“No,” said Girlie; “nothing but a plain sheet of paper with a big ‘C’ on it.”

“Well,” said the Seal, “that’s a letter, isn’t it, stupid? I didn’t say that I had sent you a lot of letters, did I? I thought you would like the letter ‘C’; it’s such a useful one.”

“What is it good for?” asked Girlie, who didn’t see how it could be of much use to her.

“Why, to suggest things, of course,” said the Seal. “You have only to look at it in order to think of all kinds of lovely things—cakes and carpets, calico and crockery, for instance, to say nothing of chocolate creams and crumpets.