It is well to bear in mind that the situations of Cuzco in Peru and Santa Lucia in Guatemala are both adjacent to the Pacific coast with an intervening distance of about 27-½ degrees of latitude. But 15 degrees, however, lie between the northern boundary of modern Peru and the southern boundary of Nicaragua where, as proven by Buschmann, innumerable names of localities in the Nahuatl language testify to its ancient occupation by a Nahuatl-speaking race. It is noteworthy that this eminent philologist observed how the name employed to designate the bamboo bed of the Cacique Agateite, in Nicaragua, “barbacoa,” was the same as that of the wooden bed or litter used by the Inca in Peru (_op. cit._ p. 756). Buschmann likewise identified the word galpon=great hall or house. He also expressed the opinion that “the Quechua word _pampa_ resembles the Mexican _amilpampa ehecatl_=the south wind, but the Mexican is formed by the affixes pan and pa and the Quechua substantive means an even, open plain. At the same time this meaning and form could be derived from the Mexican affixes” (Buschmann, Ueber Aztekische Ortsnamen III, 7, p. 627). Following this precedent I have ventured to search for further resemblances between Nahuatl and Quechua words, and one of the remarkable results I obtained was the discovery that the well-known Quechua name for colonists=Mitimaes, the meaning of which, in Quechua, is not forthcoming, seems to be connected in sound and meaning with the Nahuatl Ce-mitime=sons of one mother (Molina’s dictionary). It is superfluous to point out how appropriate this designation would have been for the colonists who invariably founded fresh centres of civilization on the plan of the central metropolis. A brief comparative table, the result of an investigation which lays no claim to be more than a rudimentary attempt, is published as an appendix to this paper, with the hope that it may stimulate philologists to supersede it by exhaustive studies of the subject. A careful examination of the table tends to prove that certain Nahuatl, Quechua and Maya words had a common origin and shows that a closer connection existed between the Nahuatl and Quechua languages than between Nahuatl and Maya or the Quechua and Maya.