Mr. Edward Llwyd, in his letter to me, would have this parish to take its name from the inscription on the stone in Maddern parish, “Riolabran: Cunoval: Fil:” and that Cunoval is turned by corruption into Guloval, for that he found many such instances in Wales. I should be glad to agree with so great a critic, but since there is a saint, or bishop, whose name comes very near to this――St. Gunwall, whose memory the church celebrates on the 6th of June, I cannot forbear fancying, especially the humour of the country being considered, that he is the patron and the namer of this parish. THE EDITOR. There cannot be any reasonable doubt of St. Gunwall having bestowed his name on this parish, more especially when the prophetic well is taken into account, since saints scarcely ever failed of imparting some supernatural quality to their favourite streams. St. Gunwall was, moreover, a Briton, and is stated to have been in Cornwall. Saint Gudwall, or Gunwall, was born in Wales about the year 500. Being entirely devoted to God, he collected eighty-eight monks in a little island called Plecit, being no more than a rock surrounded by water. For some reason, however, he abandoned this establishment, and passed by sea into Cornwall; and from thence he went into Devonshire, where he betook himself to the most holy, perfect, and useful state of a solitary anchorite; at length, however, again emerging, he sailed into Britany, and there succeeded St. Malo, as Bishop of that see, although he is said even then to have dwelt in a solitary cell, and to have died there at a very advanced age. His relics have been widely distributed, and various places in France have been called by his name. Mr. Whitaker explains the ancient name of this parish, Lanisley, by Lan and Ishei, low, or lower, the low church, which appears to agree very well with the situation. The great tithes certainly belonged to the Priory at St. German’s, for in the returns made to Henry VIII. of the property belonging to them, appears―― Gulval, decimæ Garbarum, £10. 6_s._ 8_d._ These tithes, since the law-suits mentioned by Mr. Hals, have passed by purchase into the possession of the Beauchamps of Gwenap, and now belong to the two daughters and coheiresses of the late Mr. John Beauchamp. The vicarage, although it has risen into one of the most valuable to be found in that district, in consequence of modern improvements, and of its being situated near Penzance, is yet rated under twenty pounds a-year in the King’s Books, and therefore passes by the presentation of the Lord Chancellor. Two Mr. Pennerks, father and son, held this living in succession. It was then given, in 1789, to Mr. John Cole, afterwards Doctor in divinity and Rector of Exeter College, and his successor is the present Vicar, the Rev. Robert Dillon.