'Yours sincerely,

'H. SPONGE.'

'To w. waffles, Esq.,
'Imperial Hotel, Laverick Wells.'

'LAVERICK WELLS.

'DEAR SPONGE,

'I'm afraid Bullfrog will have to make himself happy without his horse, for I hav'n't the slightest idea where he is. I sold him to a cockneyfied, countryfied sort of a man, who said he had a small "hindependence of his own"—somewhere, I believe, about London. He didn't give much for him, as you may suppose, when I tell you he paid for him chiefly in silver. If I were you, I wouldn't trouble myself about him.'

'Yours very truly,

'W. WAFFLES.

'To H. SPONGE, Esq.'

Our hero addressed Mr. Waffles again, in the course of a few days, as follows: