While examining the Cortesian Codes I came across (on Plate 17) the symbol for a turtle (the different varieties of which are shown in marginal figure No. 4), which is nothing more or less than an attempt to represent the head of the animal. In the more abbreviated form (_b_) I at once recognized Landa's A (compare with _c_ and _d_, No. 4). As the Maya name of the turtle is _Ac_ or _Aac_ it is apparent that in this instance the old Spanish priest selected a symbol representing an object the name of which contains a single syllable having, as its chief letter element, A. As this symbol is simply a representation of the animal's head there is no reason to infer that it is phonetic; on the contrary, it is more reasonable to assume that it was used only as a conventional sign. It is possible that after long usage it may have been adopted as a phonetic character, though its exceedingly rare occurrence in the manuscripts (being found only in the Cortesian Codex and with the turtle figure) and the fact that it is seldom, if ever, used as part of a compound character would seem to forbid this idea. Precisely the same method was adopted in obtaining his B, which is given in two forms, first as a foot print and second as a circle inclosing four circular dots. The first, as all are aware, is only a conventional sign and presumably not phonetic. The second may be phonetic, though apparently but an abbreviation of the first. In Plate 65_c_ (see marginal No. 20) and Plate 41_c_ the two forms are brought into such relation to each other as to show that the latter is used as a symbol to represent the idea conveyed by the first. The proof in these cases is too strong to admit of doubt and explains Landa's method of obtaining his B, which, as before stated, was by selecting the symbol of that which is denoted by a Maya word of one syllable having B as its chief letter element, _Be_ being the Maya word for "way," "journey," "walking," &c. The symbol for the cacao given above in marginal No. 22 contains his eleventh letter _Ca_ twice and is probably that from which it was taken; likewise that of the _Kukuitz_ or Quetzal (marginal No. 26) and of the _Kuch_ or vulture (marginal No. 27_a_), each of which contains his _Ku_, being double in the former and single in the latter. I am as yet unable to trace these two symbols to their origin; we might suppose, from Landa's figure of the latter, that it was intended to represent a bird's nest containing eggs, but an examination of the symbol as found in the manuscript renders this conclusion doubtful.