The conditions of low visibility under which the day action took place and the approach of darkness enhance the difficulty of giving an accurate report of the damage inflicted or the names of the ships sunk by our forces, but after a most careful examination of the evidence of all officers, who testified to seeing enemy vessels actually sink, and personal interviews with a large number of these officers, I am of opinion that the list shown in the enclosure gives the minimum in regard to numbers, though it is possibly not entirely accurate as regards the particular class of vessel, especially those which were sunk during the night attacks. In addition to the vessels sunk, it is unquestionable that many other ships were very seriously damaged by gunfire and by torpedo attack. [Sidenote: British ships lost in the battle.] I deeply regret to report the loss of H.M. ships: 1. _Queen Mary_, Battle-cruiser, 27,000 tons. 2. _Indefatigable_, Battle-cruiser, 18,750 tons. 3. _Invincible_, Battle-cruiser, 17,250 tons. 4. _Defence_, Armored cruiser, 14,600 tons. 5. _Black Prince_, Armored cruiser, 13,550 tons. 6. _Warrior_, Armored cruiser, 13,550 tons. 7. _Tipperary_, Destroyer, 1,430 tons. 8. _Ardent_, Destroyer, 935 tons. 9. _Fortune_, Destroyer, 935 tons. 10. _Shark_, Destroyer, 935 tons. 11. _Sparrowhawk_, Destroyer, 935 tons. 12. _Nestor_, Destroyer, 1,000 tons. 13. _Nomad_, Destroyer, 1,000 tons. 14. _Turbulent_, Destroyer, 1,430 tons. Total, 113,300 tons; [Sidenote: Distinguished officers who went down.] [Sidenote: Gallantry of officers and men.] and still more do I regret the resultant heavy loss of life. The death of such gallant and distinguished officers as Rear-Admiral Sir Robert Arbuthnot, Bart., Rear-Admiral the Hon. Horace Hood, Captain Charles F. Sowerby, Captain Cecil I. Prowse, Captain Arthur L. Cay, Captain Thomas P. Bonham, Captain Charles J. Wintour, and Captain Stanley V. Ellis, and those who perished with them, is a serious loss to the navy and to the country. They led officers and men who were equally gallant, and whose death is mourned by their comrades in the Grand Fleet. They fell doing their duty nobly, a death which they would have been the first to desire. [Sidenote: Fighting qualities of the enemy.] The enemy fought with the gallantry that was expected of him. We particularly admired the conduct of those on board a disabled German light-cruiser which passed down the British line shortly after deployment, under a heavy fire, which was returned by the only gun left in action. [Sidenote: Heroism of the wounded.]