DEAR SIR--I have read over the contents of your Friend's work with very great pleasure; and heartily wish it was in my power to give, or to procure him all the encouragement which his ingenuity and industry deserve. I think myself greatly obliged to him for the very obliging notice he has been pleased to take of me, and should be glad to contribute anything in my power to compleating his design. I approve greatly of his plan for a Rational Grammar, and am convinced that a work of this kind, executed with his abilities and industry, may prove not only the best system of grammar, but the best system of logic in any language, as well as the best history of the natural progress of the human mind in forming the most important abstractions upon which all reasoning depends. From the short abstract which Mr. Ward has been so good as to send me, it is impossible for me to form any very decisive judgment concerning the propriety of every part of his method, particularly of some of his divisions. If I was to treat the same subject, I should endeavour to begin with the consideration of verbs; these being in my apprehension the original parts of speech, first invented to express in one word a compleat event; I should then have endeavoured to show how the subject was divided to form the attribute, and afterwards how the object was distinguished from both; and in this manner I should have tried to investigate the origin and use of all the different parts of speech and of all their different modifications, considered as necessary to express the different qualifications and relations of any single event. Mr. Ward, however, may have excellent reasons for following his own method; and perhaps if I was engaged in the same task I should find it necessary to follow the same; things frequently appearing in a very different light when taken in a general view, which is the only view I can pretend to have taken of them, and when considered in detail.