Of the _spectacles_ I have fully spoken in a former letter. I shall, therefore, be as concise as possible at present. The opera of Paris is superiour to that of London in dancing and decoration; but the latter, in point of brilliance, gayety, music, beauty, and elegance of company, has such an advantage over the former, that it may be justly said to be, in the language of Shakspeare, “Hyperion to a satyr.” As to the play-houses, the comic performers in France possess a degree of extraordinary merit, and of professional skill, which I do not conceive any theatre of Europe can equal; but if they have attained a higher point of perfection than our actors in that line, I think our tragedians as decidedly exceed the french in simplicity of diction and of manner, in the just representation of human passions, and, above all, in taking nature for their guide, which, in assuming the buskin, the latter seem entirely to forget. As to the general state of the _spectacles_ as public places, those of London are infinitely gayer, but those of Paris more orderly, and less subject to riots, indecency, and disturbance. The walks, or _promenades_, of both these great cities, are delightful. Ours have the singular merit of being pleasant even in winter; and, besides, our large streets, the footways of which, even after rain, are soon dry, with the gardens of our various squares and inns of court, St. James’s and Hyde park offer constant and beautiful spots for exercise. At Paris, there are no _trottoirs_; and the Thuilleries, Champs Elisées, and Boulevards, are almost impassable for foot passengers in bad weather. When the spring begins, the scene changes, and this city then boasts some charming gardens, which I have already enumerated, and which are well frequented. In my opinion, however, there is nothing here to be compared either with Hyde park or Kensington gardens. For excursions round the town, the neighbourhood of London seems to afford more variety and picturesque views than that of Paris; but the vicinity of both cities is very beautiful. The hours of the two capitals are now so nearly alike, that it is unnecessary to draw a comparison between them. No genteel family at Paris dines before four or five o’clock, and some persons not till six or seven. The _thés_ begin about nine, the balls at twelve. The theatres commence at seven, and are generally over between ten and eleven. The shops of London, as well as every kind of trade and manufactory, are so decidedly superiour to those of Paris, that it would be ridiculous to make the subject a question of doubt. There have been, however, some very elegant “_magazins_” (or shops) lately opened in la Rue de la Loi (ci-devant de Richelieu), particularly that of M. le Roi, and another called “la Maison de la Providence,” nearly opposite _la Rue de Feydeau_.