first time in my life, but never from such a pretty little singer. Though both ladies speak our language with something of the tone usually employed by the inhabitants of the northern part of Britain, their accent is exceedingly pleasant, and indeed by no means so strong as Mr. Binnie’s own; for Captain Mackenzie was an Englishman, for whose sake his lady modified her native Musselburgh pronunciation. She tells many interesting anecdotes of him, of the West Indies, and of the distinguished regiment of infantry to which the captain belonged. Miss Rosa is a great favourite with her uncle, and I have had the good fortune to make their stay in the metropolis more pleasant, by sending them orders, from the _Pall Mall Gazette_, for the theatres, panoramas, and the principal sights in town. For pictures they do not seem to care much; they thought the National Gallery a dreary exhibition, and in the Royal Academy could be got to admire nothing but the picture of M’Collop of M’Collop, by our friend of the like name; but they think Madame Tussaud’s interesting exhibition of waxwork the most delightful in London; and there I had the happiness of introducing them to our friend Mr. Frederick Bayham; who, subsequently, on coming to this office with his valuable contributions on the Fine Arts, made particular inquiries as to their pecuniary means, and expressed himself instantly ready to bestow his hand upon the mother or daughter, provided old Mr. Binnie would make a satisfactory settlement. I got the ladies a box at the opera, whither they were attended by Captain Goby of their regiment, godfather to Miss, and where I had the honour of paying them a visit. I saw your fair young cousin Miss Newcome in the lobby with her grandmamma Lady Kew. Mr. Bayham with great eloquence pointed out to the Scotch ladies the various distinguished characters in the house. The opera delighted them, but they were astounded at the ballet, from which mother and daughter retreated in the midst of a fire of pleasantries of Captain Goby. I can fancy that officer at mess, and how brilliant his anecdotes must be when the company of ladies does not restrain his genial flow of humour. “Here comes Mr. Baker with the proofs. In case you don’t see the _P. G._ at Galignani’s, I send you an extract from Bayham’s article on the Royal Academy, where you will have the benefit of his opinion on the works of some of your friends:—