On the tenth of August, a letter addressed to us by some gentleman who had assumed the _nom de guerre_ of Timotheus Whackemwell, was received at this office, from Baltimore. It enclosed a cypher, and says, “if you succeed with it I will set you down as perfect in the art.” Thinking that in the chirography we recognized the hand of our friend, Mr. J. N. McJilton, of Baltimore, we addressed _him_ by return of mail, with the solution desired. Mr. McJilton, it appears, however, was not the correspondent. The solution ran thus— “This specimen of secret writing is sent you for explanation. If you succeed in divining its meaning, I will believe that you are some kin to Old Nick.” Mr. Whackemwell, whoever or wherever he is, will acknowledge this reading to be correct. The cypher submitted through Mr. F. W. Thomas, by Dr. Frailey, of Washington, and decyphered by us, also in return of mail, as stated in our August number, has not yet been read by any of our innumerable readers. We now append its solution, together with the whole of that letter of the Doctor’s, of which we gave only a portion in the August number. SOLUTION. In one of those peripatetic circumrotations I obviated a rustic whom I subjected to catachetical interrogation respecting the nosocomical characteristics of the edifice to which I was approximate. With a volubility uncongealed by the frigorific powers of villatic bashfulness, he ejaculated a voluminous replication from the universal tenor of whose contents I deduce the subsequent amalgamation of heterogeneous facts. Without dubiety incipient pretension is apt to terminate in final vulgarity, as parturient mountains have been fabulated to produce muscupular abortions. The institution the subject of my remarks, has not been without cause the theme of the ephemeral columns of quotidian journals, and enthusiastic encomiations in conversational intercourse. The key to this cipher is as follows—_But find this out and I give it up_. The appended letter, however, from Dr. Frailey, will show the means used by him to embarrass the reading. Arbitrary characters were made to stand for _whole words_. When we take this circumstance into consideration, with other facts mentioned in the letter, and regard also the nonsensical character of the phraseology employed, we shall be the better enabled to appreciate the extreme difficulty of the puzzle. Washington, July 6, 1841. Dear Sir, It gives me pleasure to state, that the reading by Mr. Poe, of the cryptograph which I gave you a few days since for transmission to him, is correct.