"I am Happy to Say We are Both Quite Well and I am Glad no hear you are Both Quite Well "MRS NEWTON." This seems to have made the nieces propose to pay a visit to their aunt, perhaps to try and relieve the monopoly of her existence and cheer her up a little. In their letter, doubtless, the dog motive is introduced that is so finely developed presently by Mrs. Newton. I should like to have been able to give the theme as enounced by the nieces themselves, but their letters are not before me. Mrs. Newton writes:-- "MY DEAR GIRLS,--Your Aunt receiv your Letter your Aunt will Be vary glad to see you as it quite a greeable if it tis to you and Shee is Quite Willing to Eair the beds and the Rooms if you Like to Trust to hir and the Servantes; if not I may Go up there as you Wish. My Sister Sleeps in the Best Room as she allways Did and the Coock in the garret and you Can have the Rooms the same as you allways Did as your Aunt Donte set in the Parlour She Continlery Sets in the Ciching. your Aunt says she Cannot Part from the dog know hows and She Says he will not hurt you for he is Like a Child and I can safeley say My Self he wonte hurt you as She Cannot Sleep in the Room With out him as he allWay Sleep in the Same Room as She Dose. your Aunt is agreeable to Git in What Coles and Wood you Wish for I am know happy to say your Aunt is in as Good health as ever She Was and She is happy to hear you are Both Well your Aunt Wishes for Ancer By Return of Post." The nieces replied that their aunt must choose between the dog and them, and Mrs. Newton sends a second letter which brings her development to a climax. It runs:--