SIR: In order that we may, reciprocally, keep up our French, which, for want of practice, we might forget; you will permit me to have the honor of assuring you of my respects in that language: and be so good to answer me in the same. Not that I am apprehensive of your forgetting to speak French: since it is probable that two-thirds of our daily prattle is in that language; and because, if you leave off writing French, you may perhaps neglect that grammatical purity, and accurate orthography, which, in other languages, you excel in; and really, even in French, it is better to write well than ill. However, as this is a language very proper for sprightly, gay subjects, I shall conform to that, and reserve those which are serious for English. I shall not therefore mention to you, at present, your Greek or Latin, your study of the Law of Nature, or the Law of Nations, the Rights of People, or of Individuals; but rather discuss the subject of your Amusements and Pleasures; for, to say the truth, one must have some. May I be permitted to inquire of what nature yours are? Do they consist in little commercial play at cards in good company? are they little agreeable suppers, at which cheerfulness and decency are united? or, do you pay court to some fair one, who requires such attentions as may be of use in contributing to polish you? Make me your confidant upon this subject; you shall not find a severe censor: on the contrary, I wish to obtain the employment of minister to your pleasures: I will point them out, and even contribute to them. Many young people adopt pleasures, for which they have not the least taste, only because they are called by that name. They often mistake so totally, as to imagine that debauchery is pleasure. You must allow that drunkenness, which is equally destructive to body and mind, is a fine pleasure. Gaming, that draws you into a thousand scrapes, leaves you penniless, and gives you the air and manners of an outrageous madman, is another most exquisite pleasure; is it not? As to running after women, the consequences of that vice are only the loss of one’s nose, the total destruction of health, and, not unfrequently, the being run through the body. These, you see, are all trifles; yet this is the catalogue of pleasures of most of those young people, who never reflecting themselves, adopt, indiscriminately, what others choose to call by the seducing name of pleasure. I am thoroughly persuaded you will not fall into such errors; and that, in the choice of your amusements, you will be directed by reason, and a discerning taste. The true pleasures of a gentleman are those of the table, but within the bound of moderation; good company, that is to say, people of merit; moderate play, which amuses, without any interested views; and sprightly gallant conversations with women of fashion and sense.