To enable you and your friends to form some idea of the merits of the different hotels, and accordingly to give directions to your correspondents, I will add a list and short account of the most celebrated. “L’Hôtel de Grange Batelière, rue de Grange Batelière,” in the Chaussée Dantin, (where Lord Cornwallis lodged) is a large and spacious house, in which there are many handsome apartments. It has also the advantage of a fine and extensive garden. I think I have heard, that the charges here are rather high. The situation of the house is excellent; adjoining the Boulevard, nearly opposite “_la rue de la Loi_ (or _de Richelieu_),” and in that part of the town, which is now esteemed the most fashionable. “L’Hôtel de l’Empire,” rue Cerruti, (formerly the private house of M. _la Borde_, the king’s Banker) is much frequented by the english. It is of course expensive. The high reputation which this hotel enjoys, induced me to go there on my first arrival. I was much disappointed. I did not find either the lodgings good, or the cooking very superiour. The principal apartment is certainly very splendid, the price of which is ninety louis per month; but the other rooms have nothing very particular to recommend them. Every kind of refreshment is found in the house, and charged by the article, as at the hotels in London, and at about the same prices. This house is also in the “Chaussée Dantin,” and not far distant from “l’Hôtel de Grange Batelière.” In the “rue de la Loi,” (or “de Richelieu”) there are several hotels; but the situation, though extremely central and convenient, has the disadvantage of being very noisy. The upper part of the street, near the Boulevard, is the most agreeable; and in that position are “l’Hôtel de l’Europe,” and “l’Hôtel des Étrangers.” They appear good houses. I know nothing of their character. “L’Hôtel d’Angleterre, rue des Filles de St. Thomas,” very near the “rue de la Loi,” has been inhabited by several English this winter. The charges are said to be expensive. The situation is convenient; but it is noisy, and surrounded by houses. “L’Hôtel des Étrangers, rue Vivienne,” very near the “rue de la Loi,” and the “Palais Royal,” is also in the centre of the town. This house I have heard more generally commended by those who have lodged there, as to its prices, accommodations, and kitchen, than any other at Paris; but I cannot say I like the street where it stands, which is both close and dirty. “_L’Hôtel de Mirabeau, rue de Helder_,” is in a new street, near the Boulevard. It seems a good house. I do not know its character.