It would appear as if both the Phoenicians and Egyptians drew their alphabet from a common source, of which the Maya is a survival, but did not borrow from one another. They followed out different characteristics in the same original hieroglyph, as, for instance, in the letter b. And yet I have shown that the closest resemblances exist between the Maya alphabet and the Egyptian signs--in the c, h, t, i, k, m, n, o, q, and s--eleven letters in all; in some cases, as in the n and k, the signs are identical; the k, in both alphabets, is not only a serpent, but a serpent with a protuberance or convolution in the middle! If we add to the above the b and u, referred to in the "Proceedings of the American Philosophical Society," we have thirteen letters out of sixteen in the Maya and Egyptian related to each other. Can any theory of accidental coincidences account for all this? And it must be remembered that these resemblances are found between the only two phonetic systems of alphabet in the world. Let us suppose that two men agree that each shall construct apart from the other a phonetic alphabet of sixteen letters; that they shall employ only simple forms--combinations of straight or curved lines--and that their signs shall not in anywise resemble the letters now in use. They go to work apart; they have a multitudinous array of forms to draw from the thousand possible combinations of lines, angles, circles, and curves; when they have finished, they bring their alphabets together for comparison. Under such circumstances it is possible that out of the sixteen signs one sign might appear in both alphabets; there is one chance in one hundred that such might be the case; but there is not one chance in five hundred that this sign should in both cases represent the same sound. It is barely possible that two men working thus apart should hit upon two or three identical forms, but altogether impossible that these forms should have the same significance; and by no stretch of the imagination can it be supposed that in these alphabets so created, without correspondence, thirteen out of sixteen signs should be the same in form and the same in meaning. It is probable that a full study of the Central American monuments may throw stronger light upon the connection between the Maya and the European alphabets, and that further discoveries of inscriptions in Europe may approximate the alphabets of the New and Old World still more closely by supplying intermediate forms.