"Do you really think so, Miss Gale? I am glad that is your opinion. Now, what I wanted to consult you about, is the form of the offer. I would like to put it--well--delicately, you know, so that it would not be refused, nor give offence." "I see. You want me to write a letter to him?" "Exactly, exactly," cried Denham with some relief. He had not thought of sending a letter before. Now, he wondered why he had not thought of it. It was so evidently the best way out of a situation that was extremely disconcerting. "Have you spoken to him about it?" "To him? What him?" "To your future partner, about the proposal?" "No, no. Oh, no. That is--I have spoken to nobody but you." "And you are determined not to speak to Mr. Rogers before you write?" "Certainly not. It's none of Roger's business." "Oh, very well," said Miss Gale shortly, bending over her writing-pad. It was evident that her opinion of Denham's wisdom was steadily lowering. Suddenly, she looked up. "How much shall I say the annual profits are? Or do you want that mentioned?" "I--I don't think I would mention that. You see, I don't wish this arrangement to be carried out on a monetary basis--not altogether." "On what basis then?" "Well--I can hardly say. On a personal basis, perhaps. I rather hope that the person--that my partner--would, you know, like to be associated with me." "On a friendly basis, do you mean?" asked Miss Gale, mercilessly. "Certainly. Friendly, of course--and perhaps more than that." Miss Gale looked up at him with a certain hopelessness of expression. "Why not write a note inviting your future partner to call upon you here, or anywhere else that would be convenient, and then discuss the matter?" Denham looked frightened. "I thought of that, but it wouldn't do. No; it wouldn't do. I would much rather settle everything by correspondence." "I am afraid I shall not be able to compose a letter that will suit you. There seem to be so many difficulties. It is very unusual." "That is true, and that is why I knew no one but you could help me, Miss Gale. If it pleases you, it will please me." Miss Gale shook her head, but, after a few moments, she said, "How will this do?" "Dear Sir"-- "Wait a moment," cried Mr. Denham; "that seems rather a formal opening, doesn't it? How would it read if you put it 'Dear friend'?" "If you wish it so." She crossed out the "sir" and substituted the word suggested. Then, she read the letter: "Dear Friend,--I have for some time past been desirous of taking a partner, and would be glad if you would consider the question and consent to join me in this business. The business is, and has been for several years, very prosperous, and, as I shall require no capital from you, I think you will find my offer a very advantageous one. I will----" "I--I don't think I would put it quite that way." said Denham, with some hesitation. "It reads as if I were offering everything, and that my partner--well, you see what I mean."