|The company|Entertaining at luncheon is as customary as dinner giving, but ordinarily the company is composed of women alone, men as a rule not being entertained at this hour, except on holidays or special occasions.

|Seating the guests|A card with the name of the guest distinctly written on it designates the place at the table to be occupied by that guest, and each one finds her place without being otherwise directed, as the hostess is the last one to enter the dining-room. If, for any reason, one lady has precedence over the others, she is placed at the right of the hostess; otherwise the hostess selects for that seat the one whom she wishes particularly to compliment. If a stranger is being especially entertained, the other guests having been invited to meet her, she is given this seat of honor. The hostess in this case presents her as a new acquaintance to her friends, who afterward may call upon and extend to her other courtesies.

|Invitations|The invitations for luncheon are the same in form as for dinner; if the luncheon is a formal entertainment they are usually written in the third person, or conventionally expressed in the first person. An informal note is written for informal occasions. Under no circumstances should a verbal invitation be given.

It is polite to answer an invitation within twelve hours. People who are in the habit of entertaining are seldom remiss in the courtesy of a prompt reply, for they have probably experienced the inconvenience of uncertainty, and the embarrassment of having to fill places at the last minute, and so are better able to understand the significance of this social convention.

|Dress|Women wear street costumes or afternoon gowns; they lay off their wraps, but do not remove their hats. Men should wear afternoon dress.

|The table|At luncheon a table-cloth is not used if the table is handsome enough to permit its omission, but often leaves are put in which have not the same polish as the main table and must be covered with a cloth. The use of a cloth is, however, a matter of taste, not of rule.

The polished table requires care to keep it clean and free from stains and scratches. It should be very frequently rubbed hard with a soft cloth, and occasionally a little kerosene or furniture polish should be used; but what is particularly needed is plenty of hard rubbing. A varnish polish is easily defaced, especially by hot dishes, which leave white marks that are difficult to eradicate. The table top should have what is called hand polish. This can be washed without injury, does not easily stain, heat does not affect it, and with daily care it constantly grows handsomer. It is better for young housekeepers to start with a dull mahogany, or oak, than with a shellacked table, which needs frequent redressing.

|Mats|To protect the table when no table-cloth is used, mats are placed under the dishes. The plate mats, either square or round, are seven to nine inches across. Mats are sometimes lined with asbestos, felt, or other thick material to protect the table better from the heat of the plates. The mats, as a rule, match the centerpiece, but this is not obligatory. There is no limit to the variety of centerpieces and mats. They range from crochet work and embroidered linen to beautiful laces.

|Decorations|Except the mats, the decorations used are the same as for the dinner-table, flowers being the chief and always the most beautiful resource. The decorations should be kept low in order not to obstruct the view across the table and so make general conversation impossible.

A large table is more imposing with high centerpieces, and at buffet luncheons high decorations can be indulged in. The cold dishes used on such occasions are susceptible of much garnishing, and are made to form a part of the decoration.