‘Dunkirk is being defended on a considerable scale, and has already developed substantial strength. Lines of defence are constructed on a radius of 4 to 6 miles approximately from the enceinte of the town, which are armed by over 400 pieces of artillery and held by 18,000 men. These works, which are strongly executed, can be further protected by large inundations both of fresh and salt water. The fresh water inundations are now accumulating; the salt can be turned on at any time in two days. The place should certainly require a siege in form to reduce it, and it is getting stronger every week. The First Lord promised the assistance of warships if required to cover the flanks. The anchorage at Dunkirk gives sufficient water for the _Majestic_ class, and is certainly close to the shore. The high sandhills would require the fire to be indirect, but otherwise there would be no difficulty. There is nothing to cause disquietude in the measures taken for the defence of Dunkirk. It seems probable that they are sufficient to make it not worth while for the enemy to undertake the reduction of the fortress. ‘Calais is simply an enceinte rather larger in extent than that of Dunkirk, and protected by a few well-executed outlying fieldworks. All that can be said about Calais is that it could not be taken by a _coup de main_. It is garrisoned by 7,000 troops, but it could certainly not be counted on to hold out for more than a few days against a determined attack.’