The town is situated on the North West side of the Bay and consists of several streets filled up by mud houses as already stated. North from the town, about one-half mile distant, lies the fort on a slight elevation sloping on the East toward the sea. The site is a very favourable one as it can command the harbor with its guns, having enough of the latter to sink any vessel which may try to force its entrance in time of war. The fort itself is builded in the shape of a square, with several embattlements. Its walls rise about thirty feet from the bottom of the trench which is of a depth of about ten feet and surrounds the whole. The entrance is afforded by a drawbridge through a door fronting the town. The soldiers are but a sorry set and I doubt, very little calculated to do war time service. I judge their bravery by the general character of the Mexican people—which I know in the main to be cowardly. I presume the soldiers—which are by the by, the most ragged set I have ever seen, having neither uniform nor even shoes, marching and countermarching like a lot of beggars on the street with no military rearing whatever—will be the same. If I am allowed to judge Mexico by this town of Acapulco—which has all the advantage of a most favoured situation as seaport and in consequence is well fitted for commerce, it is certainly a most neglected country and with the resources it possesses both in mineral and agricultural wealth it cannot be doubted but what it would soon in the hands of our people be one of the richest as well as loveliest countries in the world. This, however, seems to be its ultimate fate. Years may intervene but it must most surely eventually give way to the rapid strides of an onward moving civilization. When that day will come—that Mexico shall add another star to our illustrious country—is not for me to say. I hope, however, for the sake of the Mexican people themselves and for the sake of the numerous resources the country offers that it may soon come. We left Acapulco Bay about five o'clock this afternoon and stood out to sea. We are now within three days of Panama, in fact nearer, but it will take three days to make it. This is the first day of May. Lovely May has come around once more and Spring with its fine bracing breezes has set in. We are even now within ten degrees of the Equator, enjoying the benefit of it in the Trades which blow from the South East. The next morning after we left Acapulco, I believe, we found ourselves in the Gulf of Tehuantepeck which was tolerable rough. I was taken sea-sick, that most terrible of all sicknesses. After three days' suffering, I have gotten better. Still, even now I feel the sensation of it in my throat. Still, I think that I have seen the worst of it. If so, I shall not lament it, as I think it will secure me good health for a while.