Although it is a considerable time since my arrival, yet, as you made so long a stay at Paris while we were in Germany, I could not think of resuming my observations on the manners of this gay metropolis. It has been said, that those times are the most interesting to read of, which were the most disagreeable to live in. So I find the places in which it is most agreeable to reside, are precisely those from which we have the least inclination to write. There are so many resources at Paris, that it always requires a great effort to write letters, of any considerable length, from such a place. This is peculiarly my case at present, as I have the happiness of passing great part of my time with Mr. A—— S——t, whom I found at this hotel on my arrival. The integrity, candour, and ability, of that gentleman’s conduct, during a long residence, have procured him a great number of friends in this capital, and have established a character which calumny attempted in vain to overthrow. Now that I have resolution to take up my pen, I shall endeavour to clear the debt for which you dun me so unmercifully. I own, I am surprised, that you should require my opinion on the uses of foreign travel, after perusing, as you must have done, the Dialogues, lately published by an eminent divine, equally distinguished for his learning and taste. But as I know what makes you peculiarly solicitous on that subject at present, I shall give you my sentiments, such as they are, without farther hesitation. I cannot help thinking, that a young man of fortune may spend a few years to advantage, in travelling through some of the principal countries of Europe, provided the tour be well-timed, and well-conducted; and, without these, what part of education can be of use?