The best method of arranging the letters is to begin with A and conclude with M or OO: between these lie all the other letters, and their successive order is determined by their spiritual or material quality. Following A we get letters with an ethereal or liquid sound, such as R, H, L or Y; they become gradually harsher as they pass from the A, following the order of nature in this. Half way we get letters like K, J, TCHAY, S, or ISH; then they become softer, and the labials, like F, B and M, have something of the musical quality of the earlier sounds. If we arrange them in this manner, it will be found to approximate very closely to the actual order in which the sounds arise in the process of formation. We begin then with A--This represents God, creative force, the Self, the I, the beginning or first cause. "Among letters I am the vowel A," says Krishna in the Bagavad. It is without colour, number or form. R--This is motion, air, breath or spirit; it is also abstract desire, and here we find the teaching of the Rig-Veda in harmony. "Desire first arose in It which was the primal germ of mind, and which sages, searching with their intellect, have discovered in their hearts to be the bond which connects Entity with non-Entity." The corresponding colour of this letter is Red. H (hay) and L--Motion awakens Heat and Light which correspond respectively to H and L. That primordial ocean of being, says the book of Dzyan, was "fire and heat and motion:" which are explained as the noumenal essences of these material manifestations. The colour of H is Orange, of L yellow. L also conveys the sense of radiation. Y (yea)--This letter signifies condensation, drawing together, the force of attraction, affinity. Matter at the stage of evolution to which this refers is gaseous, nebulous, or ethereal: the fire- mists in space gather together to become worlds. The colour Y is green. W (way)--Water is the next element in manifestation: in cosmic evolution it is spoken of as chaos, the great Deep; its colour, I think, is indigo. After this stage the elements no longer manifest singly, but in pairs, or with a dual aspect. G (gay) and K--Reflection and Hardness; matter becomes crystalline or metalic: the corresponding colour is blue. S and Z--A further differentiation; matter is atomic: the abstract significance of number or seed is attached to these letters: their colour is violet. J and Tchay--Earth and gross Substance: this is the lowest point in evolution; the worlds have now condensed into solid matter. The colour of these letters is orange. N and Ng--Some new forces begin to work here; the corresponding sounds have, I think, the meaning of continuation and transformation or change: these new forces propel evolution in the upward or ascending arc: their colour is yellow.