When we first went there the towers of both these structures were still standing and formed landmarks that could be seen for miles. Gradually, under the continued bombardment, they melted away until, when I last passed through the martyred city, nothing but small bits of shattered wall could be seen, rising but a few feet above the surrounding piles of broken stones.

Glorious Ypres! Probably never again will you become the city of more than two hundred thousand, whose "Red-coated Burghers" won the day at Courtrai, against the trained army of the Count d'Artois; possibly never again achieve the commercial prominence enjoyed but four short years since; but your name will be forever remembered in the hearts of men from all the far ends of the earth where liberty and justice prevail.

H. W. McB.

NEW NAMES FOR OLD LETTERS

When reading messages sent by any "visual" method of signaling, such as flags, heliograph or lamp, it is necessary for the receiver to keep his eyes steadily fixed upon the sender, probably using binoculars or telescope, which makes it difficult, if not impossible, for him to write down each letter as it comes, and as this is absolutely required in military work, where nearly everything is in code or cipher, the services of a second man are needed to write down the letters as the first calls them off.

As many letters of the alphabet have sounds more or less similar, such as "S" and "F," "M" and "N" and "D" and "T," many mistakes have occurred. Therefore, the ingenuity of the signaler was called upon to invent names for certain of the letters most commonly confused. Below is a list of the ones which are now officially recognized:

A pronounced ack
B " beer
D " don
M " emma
P " pip
S " esses
T " tock
V " vick
Z " zed

The last is, of course, the usual pronunciation of this letter in England and Canada, but, as it may be unfamiliar to some readers, I have included it.

After a short time all soldiers get the habit of using these designations in ordinary conversation. For instance, one will say: "I am going over to 'esses-pip seven,'" meaning "Supporting Point No. 7," or, in stating the time for any event, "ack-emma" is A.M. and "pip-emma" P.M.

As the first ten letters of the alphabet are also used to represent numerals in certain methods of signaling, some peculiar combinations occur, as, for instance: "N-ack-beer" meaning trench "N-12," or "O-don" for "O-4."