o dinner in a certain
sumptuously sanded coffee-room in Conduit Street, who forthwith sealed and
posted the following ready-written letter:

'BANTAM HOTEL, BOND STREET.

'SIR,

'I have been greatly surprised and hurt to hear that you have thought fit
to impeach my integrity, and insinuate that I had taken you in with the
brown horse. Such insinuations touch one in a tender point--one's
self-respect. The bargain, I may remind you, was of your own seeking, and I
told you at the time I knew nothing of the horse, having only ridden him
once, and I also told you where I got him. To show how unjust and unworthy
your insinuations have been, I have now to inform you that, having
ascertained that Lord Bullfrog knew he was vicious, I insisted on his
lordship taking him back, and have only to add that, on my receiving him
from you, I will return you your bill.

'I am, Sir, your obedient servant,

'H. SPONGE.

'To W. WAFFLES, Esq.,
'Imperial Hotel, Laverick Wells.'

Mr. Waffles was a good deal vexed and puzzled when he got this letter. He
had parted with the horse, who was gone no one knew where, and Mr. Waffles
felt that he had used a certain freedom of speech in speaking of the
transaction. Mr. Sponge having left Laverick Wells, had, perhaps, led him a
little astray with his tongue--slandering an absent man being generally
thought a pretty safe game; it now seemed Mr. Waffles was all wrong, and
might have had his money back if he had not been in such a hurry to part
with the horse. Like a good many people, he thought he had best eat up his
words, which he did in the following manner:

'IMPERIAL HOTEL, LAVERICK WELLS.

'DEAR MR. SPONGE,

'You are quite mistaken in supposing that I ever insinuated anything
against _you_ with regard to the horse. I said _he_ was a beast, and it
seems Lord Bullfrog admits it. However, never mind anything more about him,
though I am equally obliged to you for the trouble you have taken. The fact
is, I have parted with him.

'We are having capital sport; never go out but we kill, sometimes a brace,
sometimes a leash of foxes. Hoping you are recovered from the effects of
your ride through the window, and will soon rejoin us, believe me, dear Mr.
Sponge,

'Yours very sincerely,

'W. WAFFLES.'

To which Mr. Sponge shortly after rejoined as follows:

'BANTAM HOTEL, BOND STREET.

'DEAR WAFFLES,

'Yours to hand--I am glad to receive a