Rhoads has found that the incisive foramina of the fossil skulls in his hands are placed high above the alveolar borders. In the North Carolina specimen this height is 32 mm.; in the Sable Island specimen in the U. S. National Museum, 30 mm.; in the Ungava Bay specimen, about 22 mm. Nor does the distance between the sockets for the incisors in the fossil from North Carolina agree with that dimension in the two specimens from Long Branch. Despite the differences shown in the measurements in the table given above, the writer must conclude that there are not as yet sufficient reasons for regarding the Pleistocene walrus of the Atlantic coast as specifically different from the existing form. Dr. Albert Reid Ledoux, mining engineer, of New York City, when a young man bathing at low tide at Long Branch, found a skull of a walrus. This was given to Professor John S. Newberry and is now probably at either Columbia University or the American Museum of Natural History. At the same time and at the same spot was a heel-bone of _Megatherium_, now in the American Museum (p. 31). It is very improbable that these two animals lived there at the same time. According to recent publications of the Geological Survey of New Jersey (Salisbury, Report for 1897, p. 19, pl. I; Lewis and Kümmel, Bull. No. 14, p. 120, with Geologic Map of New Jersey, 1910–1912), Long Branch is situated on the Cape May formation. This is regarded by the geologists just quoted as corresponding in age, in great part at least, to the Wisconsin stage. When this deposit was laid down, the New Jersey coast was depressed from 35 to 50 feet below its present level. It seems very probable that at that time the walrus was living there and that the skulls found have been washed out of this deposit by the waves during storms. Nevertheless, the finding of _Megatherium_ at Long Branch shows that there are deposits present which belong probably to early Pleistocene. Dr. H. B. Kümmel, State Geologist of New Jersey, has informed the writer that a strip 0.25 to 0.75 mile back from the ocean in the region about Long Branch probably belongs to the Recent time. He states that one would be safe in concluding that the skulls of the walrus were found in deposits not older than the Cape May and that they may have occurred in more recent beds. Against the view that the walruses found along this coast lived there during the Recent period is their well-fossilized condition.