We remain yours obediently, J.MOGGRIDGE & CO.
(late Sampson, Low & Co.).
_To H.Quilter, Esq., P.O.Bethnal Green._ SIR:--I have to return your paper on Universal Art.

It is not without merit; but I consider art such an important subject that I mean to deal with it exclusively myself.

With thanks for kindly appreciation of my new venture, I am yours faithfully, J.MOGGRIDGE, Ed.

_Universal Review._ _To John Morley, Esq., Smith Street, Blackwall._ SIR:--Yes, I distinctly remember meeting you on the occasion to which you refer, and it is naturally gratifying to me to hear that you enjoy my writing so much.

Unfortunately, however, I am unable to accept your generous offer to do Lord Beaconsfield for the "English Men of Letters" series, as the volume has been already arranged for.