"What reason have you for thinking so?"

"I decline to state."

"Who do you think wrote it?"

"How should I know?"

"As you know so much, I don't mind telling you that you are right. The letter was a hoax."

Sam laughed heartily.

"I thought so," he said.

"And I know who wrote it."

Sam didn't laugh now.

"Who?" he asked uncomfortably.