Yours of the 1st instant I received, and observe by the contents, that Mr Lee is returned to London. I have not seen Mr Ellis. In answer to your queries; first, a reconciliation between Great Britain and the United States of America is improbable ever to take place; it is absolutely impossible, until after the sitting of Parliament. Secondly, Admiral Howe joined his brother early in August, and sent on shore to General Washington a letter, which was returned unopened, as no title was given to General Washington; a second was sent, and met the same fate. The Congress justified the General in his conduct, and ordered him to receive no letters, except they were directed to him with his proper title. Lord Howe sent to the Governors of several Colonies his proclamation, which, by the army and people of New York, was treated with contempt and ridicule. Thus matters continued until the 20th of August, when General Howe had collected his whole force, and was preparing to attack New York. On the other side, all the eminences and advantageous posts near the city were secured and fortified, and the Americans strongly entrenched on them; the city of New York fortified with batteries next to the water, and all the principal streets with barriers across them, and, at the same time, the houses filled with combustibles ready to be set on fire, should the city be found tenable. The two men-of-war, which had passed up the river above the city, were returned terribly damaged by attacking a battery. This, in a word, was the state of affairs in New York on the 20th of August, from which important news may be expected every hour. Thirdly, I know what Dr Franklin's sentiments were when I left America, and that nothing but a miracle could convert him to wish for an accommodation on other terms, than the independence of the Colonies. Depend upon it, my good friend, the Ministry of Great Britain labor incessantly to propagate stories of an accommodation, for it is well known, that they despair of reducing the Colonies by arms this campaign; at the close of which, the national debt will amount to nearly L150,000,000 sterling, part of which will remain unfunded; and where are their resources for supporting the next campaign? He that can discover the philosopher's stone can answer.