A a, B, C, CH or K, D, T, I, L, M, N, H, P, TZ, PP, U, OO, X, having the same sound and value as in the Spanish language, with the exception of the K, TZ, PP and X, which are pronounced in a way peculiar to the Mayas. The inscriptions also contain these letters, A, I, X and PP identical to the corresponding in the Etruscan alphabet. The finding of the value of these characters has enabled me to decipher, among other things, the names of the founders of the city of UXMAL; as that of the city itself. This is written apparently in two different ways: whilst, in fact, the sculptors have simply made use of two homophone signs, notwithstanding dissimilar, of the letter M. As to the name of the founders, not only are they written in alphabetical characters, but also in ideographic, since they are accompanied in many instances by the totems of the personages: e. g[TN-27] for AAK, which means turtle, is the image of a turtle; for CAY (fish), the image of a fish; for Chaacmol (leopard) the image of a leopard; and so on, precluding the possibility of misinterpretation. Having found that the language of the inscriptions was Maya, of course I had no difficulty in giving to each letter its proper phonetic value, since, as I have already said, Maya is still the vernacular of the people. I consider that the few facts brought together will suffice at present to show, if nothing else, a strange similarity in the workings of the mind in these two nations. But if these remarkable coincidences are not merely freaks of hazard, we will be compelled to admit that one people must have learned it from the other. Then will naturally arise the questions, Which the teacher? Which the pupil? The answer will not only solve an ethnological problem, but decide the question of priority. I will now briefly refer to the myth of Osiris, the son of _Seb and Nut_, the brother of _Aroeris_, the elder _Horus_, of _Typho_, of _Isis_, and of _Nephthis_, named also NIKÉ. The authors have given numerous explanations, result of fancy; of the mythological history of that god, famous throughout Egypt. They made him a personification of the inundations of the NILE; ISIS, his wife and sister, that of the irrigated portion of the land of Egypt; their sister, _Nephthis_, that of the barren edge of the desert occasionally fertilized by the waters of the Nile; his brother and murderer _Tipho_, that of the sea which swallows up the _Nile_. Leaving aside the mythical lores, with which the priests of all times and all countries cajole the credulity of ignorant and superstitious people, we find that among the traditions of the past, treasured in the mysterious recesses of the temples, is a history of the life of Osiris on Earth. Many wise men of our days have looked upon it as fabulous. I am not ready to say whether it is or it is not; but this I can assert, that, in many parts, it tallies marvelously with that of the culture hero of the Mayas.