Since commencing this letter, we have the agreeable news of the capitulation of Mahon, in twentyeight days after the trenches were opened. The garrison are prisoners of war, and, including sailors, &c., amount to two thousand six hundred men. Sickness, which reduced their number of effective men to one thousand three hundred, unwholesome provision, fatigue, and despair of succor, are the motives assigned by the Governor, for the surrender of this important place, which has cost Spain two hundred killed, and three hundred wounded. The joy of the Court is excessive. The Count de Florida Blanca has the merit of having planned this expedition. It is said, the fortifications are to be entirely ruined, and the port rendered incapable of receiving large vessels. The officer charged with the despatches, announcing this event, accuses our allies of having shown a backwardness and reluctance to assist in this siege, which has excited much indignation here. The Princess of Asturias said publicly at dinner, that the Spaniards had taken Fort St Philip's in sight of four thousand spectators, (meaning the French troops.) I had this from a foreign Minister who was present. I am persuaded the charge is without foundation, but still it will have a bad effect, and augment a national animosity, which prevails too much already. It is probable that the siege of Gibraltar will now be pushed with more vigor. It is the King's favorite object, and the Duc de Crillon, I know, is of opinion that it may be taken. His late success will give weight to his opinion. I have been told that the Irish who obtained permission to return to the sea-ports, after being exiled from thence for several months, will again be ordered to quit them. This circumstance induces me to believe, that strong efforts will be made to take Gibraltar. The Spanish fleet has returned to Cadiz, where it will not remain long, the magazines being abundantly provided, and although there is no great number of workmen, or docks, for the repairs of vessels of the line, yet as few of the vessels have suffered in their cruise, these inconveniences will not be felt. The Count de Guichen was ready for sea the 28th ultimo, and only waited for a wind. His fleet consists of ten sail of the line, which has under its convoy fifty sail of transports; five of the first mentioned are destined for Cadiz, to join the Spanish fleet, which will then be superior to any the enemy can assemble in the seas of Europe. Admiral Rodney was still in the Channel the 22d ultimo, and will probably push for the West Indies, without any transports; the convoys for the West and East Indies, and America, not being yet in readiness. It is said that great reinforcements are to be sent to these quarters. Lord George Germain, it is said, will resign, and be succeeded by Mr Ellis.