Sir:—In the April number of your magazine, while reviewing the translation by Mr. Walsh of “Sketches of Conspicuous Living Characters of France,” you invite your readers to address you a note in cipher, “the key phrase to which may be either in French, Italian, Spanish, German, Latin or Greek,” and pledge yourself for its solution. My attention being called, by your remarks, to this species of cipher-writing, I composed for my own amusement the following exercises, in the first part of which the key-phrase is in English—in the second in Latin. As I did not see, (by the number for May,) that any of your correspondents had availed himself of your offer, I take the liberty to send the enclosed, on which, if you should think it worth your while, you can exercise your ingenuity. I am yours, respectfully, S. D. L. No. 1. Cauhiif aud frd sdftirf ithot tacd wdde rdchfdr tiu fuacfshff heo fdoudf hetmsafhie tuis ied herhchriai fi aeiftdu wn sdaef it iuhf heo hiidohwid wn aen deodsf ths tiu itis hf iaf iuhoheaiin rdffhedr; aer ftd auf it ftif fdoudfin oissiehoafheo hefdiihodeod taf wdde odeduaiin fdusdr ounsfiouastn. Saen fsdohdf it fdoudf ihufheo idud weiie fi ftd aeohdaff; fisdfhsdf, A fiacdf tdar ief ftacdr aer ftd ouiie iuhff de isie ihft fisd herd hwid oiiiuheo tiihr, atfdu ithot tahu wdheo sdushffdr fi ouii aoahe, hetiusafhie oiiir wd fuaefshffdr ihft ihffid raeoeu ft af rhfoicdun iiiir hefid iefhi ftd aswiiafiun dshffid fatdin udaotdr hff rdffheafhil. Ounsfiouastn tiidcdu siud suisduin dswuaodf ftifd sirdf it iuhfheo ithot aud uderdudr idohwid iein wn sdaef it fisd desiaefiun wdn ithot sawdf weiie ftd udai fhoehthoafhie it ftd onstduf dssiindr fi hff siffdffiu. No. 2. Ofoiioiiaso ortsiii sov eodisoioe afduiostifoi ft iftvi si tri oistoiv oiniafetsorit ifeov rsri inotiiiiv ridiiot, irio rivvio covit atrotfetsoria aioriti iitri tf oitovin tri aetifei ioreitit sov usttoi oioittstifo dfti afdooitior trso ifeov tri dfit otftfeov softriedi ft oistoiv oriofiforiti suitteii viireiiitifoi ft tri iarfoisiti, iiti trir uet otiiiotiv uitfti rid io tri eoviieciiiv rfasueostr tf rii dftrit tfoeei. In the solution of the first of these ciphers we had little more than ordinary trouble. The second proved to be exceedingly difficult, and it was only by calling every faculty into play that we could read it at all. The first runs thus.