Dear Madam,—We do not wish to fail to remember at the beginning of the New Year with gratitude those who, during the past difficult year, have made it their task to alleviate, wherever possible, the misery and the most pressing sorrows of such families who, by their internment as prisoners of war, were deprived of their bread-winners. When assembled in silent prayer during the last festive season—the season of Peace and Goodwill to all mankind—our hearts felt the particular necessity of expressing our innermost thanks to your Committee for all the magnanimous acts of brotherly love and relief shown and granted to the dependents of the interned. Whilst we venture to ask you to see in these few lines the unanimous vote of thanks of all the prisoners of war at Knockaloe Camp III., and kindly bring it to the notice of those who in a self-sacrificing manner generously assisted your work of love, we, the undersigned, respectfully offer our heartfelt wishes for the New Year. P. H. Bernhard, Chairman; Carl Glock, Deputy Chairman; C. P. Toellner, Treasurer; B. Pflug, Hospital. And here we have an extract from a letter of gratitude from some Serbian prisoners to one of the German Committees. It was despatched by the Serbian Aid Committee at the camp Frankfurt-am-Oder, on February 22, 1917. “The hundred or so parcels for Serbian Prisoners of War mentioned in your kind letter of December 20, 1916, came to hand in good time and in good condition from Switzerland, and were distributed to those who were in the weakest condition, and those who were most needy. In all there were 94 parcels, and you have the blessing of 94 human beings, ill, weak, and altogether deserted by the world. As our former camp (Halbe b. Berlin) was broken up just at that time and distributed amongst four other camps, we have only just learned who it was who had given us such kindly and noble thoughts. We thank you therefore once more with our whole heart for your great goodness and charity—God will repay it to you. “The gifts (the many good and beautiful things) reached us here in good time, and were divided amongst Serbians who [were in various camps] and the remainder we distributed here on Christmas Eve in the camp. You should have seen the joy of these poor men!... May God only grant a speedy peace!... While thanking you heartily once again, we beg you to think of us in the future also.... P.S.—In all the camps belonging to our group we have a total of 30-40 sick men.” “JOINING HANDS WITH THE ENEMY.” The spirit produced by reprisals of good is well shown in the following extracts from an article in _The Friend_. (April 20, 1917):—