Now that we are entering on the third year of the war so shamelessly brought about by Germany, the accompanying correspondence, commencing in August 1914, may interest your readers. It indicates the extreme rancour against our country of a leading and capable German manufacturer, not merely evoked by our declaration of war, but pre-existing for a long time and very carefully concealed from his English friends. It was to me in 1914 a curious lifting of the curtain, and indicates for our present guidance what will remain to be encountered by us in the economic struggle against the mercantile interests of Germany when the war ends. The manufacturer’s letter is also interesting as showing clearly the anticipations held in Germany, when she declared war, of a speedy and highly successful result of the wicked and stealthy attack on her neighbours for which she had been so long preparing. It is astonishing moreover in the extraordinary ignorance displayed, on the part of a clever leader of German enterprise, as to the Constitution, resources, and temper of the British Empire, and it gives full vent to his hatred and contempt of France, Russia, and Japan. This letter, printed second in the series, was addressed to an intimate friend of mine who was closely connected with engineering interests in Germany, and who had known the writer well for some years, having had important interests with him in business. My friend sent me the letter for my perusal, but did not disclose the name of the writer. The third letter is an attempted reply on my part to the statements and misstatements of the German manufacturer, and requires no comment from me. My friend sent a copy of my letter to his German correspondent, but it evoked no reply. Copies of both these letters were forwarded, anonymously, by my friend to a well-known English engineer long resident in Germany, who occupied a leading and acknowledged position in that country. He had been for many years closely in touch with very many members of his profession there, and was connected with numerous commercial interests. As will be seen, he promptly identified the German manufacturer, and his note on the correspondence is placed first in the series in order to make clear the character and position of the writer of the amazing letter No. 2. He expresses the astonishment which he felt at its contents, remarking that the sentiments expressed in it had been carefully concealed in his interviews with him both before and after the outbreak of the war. The correspondence appears to me to give much food for thought in many various ways, and I may, with these few explanatory comments, let the letters speak for themselves. Letter No. 1. Extract from a letter received by Mr. A. B. of London from Mr. C. D., a gentleman long resident in Germany and unusually well acquainted with German commercial life: Received February 1915.