MY DEAR MR. LISTON,—My mother has told me of one or two half-laughing conversations she has had with you, on the subject of your delighting the public with a few performances. Jest sometimes leads to earnest, and, on the principle of never throwing away a good chance, I venture to send you this to say, that should such a joyful occurrence be within the verge of possibility at any time, you may consider yourself King of Covent Garden; act when you please, what you please, and as long as you please; stop when you please, take what money you please, and be sure that, do whatever you please, you cannot fail to please. More than this I cannot say, except that you shall be allowed to sweeten your own tea, and, when you are too late for rehearsal, beat the prompter. In plain English, and in sober earnest, if you will make up your mind to gratify us by playing a few of your old parts, everything that mortals can do to make you comfortable and happy shall be done, and we shall be most proud in being the caterers of a national treat. I will not bore you more—only say the word, and we are “at your feet.” Ever yours, with kind regards to Mrs. Liston, very truly and very faithfully, C. J. MATHEWS. Liston wrote a copy of his answer on the fly-leaf of this letter as follows:— MY DEAR MR. MATHEWS,—Notwithstanding the skill you exhibit in endeavouring to arouse my dormant vanity, be assured, once for all, it cannot prevail to overcome the unalterable determination I came to when I quitted the stage, never to reappear professionally before the public. Not only should I consider my reassuming the cap and bells, at my advanced age, a moral indecorum; my decaying strength also would render the experiment too hazardous, and I have no doubt were Mr. Wakley the coroner to have to preside at an inquest on my remains, he would—as he did the other day, in the case of a poor old woman who drank herself to death—suggest to the jury the propriety of returning a verdict of _Felo-de-se_. Accept, however, my very grateful thanks for your liberal proposal, as well as for the terms in which the offer has been conveyed; they bring back a pleasing remembrance of the position we stood in to each other a few years back, to which, though for a time interrupted, I trust we are once again happily restored. Mrs. Liston joins me in sincere hopes for the continual prosperity of you and yours, and believe me (once again my _dear_ Charles), Your friend and well wisher, J. LISTON.