"Why, man, if we were to take to this in good earnest, your debts would be paid off in a twelvemonth, and by dint of a little diligence and practice, I doubt not that we could distance the common-place blackguards, who have so long disgraced common sense and the common reader. They have no merit but practice and impudence, both of which we may acquire; and, as for talent and culture, the devil's in't if such proofs as we have given of both can't furnish out something better than the 'funeral baked meats' which have coldly set forth the breakfast table of all Great Britain for so many years. Now, what think you? Let me know; and recollect that, if we take to such an enterprise, we must do so in good earnest. Here is a hint,--do you make it a plan. We will modify it into as literary and classical a concern as you please, only let us put out our powers upon it, and it will most likely succeed. But you must _live_ in London, and I also, to bring it to bear, and _we must keep it a secret_. "As for the living in London, I would make that not difficult to you (if you would allow me), until we could see whether one means or other (the success of the plan, for instance) would not make it quite easy for you, as well as your family; and, in any case, we should have some fun, composing, correcting, supposing, inspecting, and supping together over our lucubrations. If you think this worth a thought, let me know, and I will begin to lay in a small literary capital of composition for the occasion. "Yours ever affectionately, "B. "P.S. If you thought of a middle plan between a _Spectator_ and a newspaper, why not?--only not on a _Sunday_. Not that Sunday is not an excellent day, but it is engaged already. We will call it the 'Tenda Rossa,' the name Tassoni gave an answer of his in a controversy, in allusion to the delicate hint of Timour the Lame, to his enemies, by a 'Tenda' of that colour, before he gave battle. Or we will call it 'Gli,' or 'I Carbonari,' if it so please you--or any other name full of 'pastime and prodigality,' which you may prefer. Let me have an answer. I conclude poetically, with the bellman, 'A merry Christmas to you!'" * * * * *