DEAREST ELOISE,—You are right in your remark, that there is a great difference as to the manner and way in which evening parties or soirÉes are given in different houses, although being frequented by the same party or circle. I must say I have my own ideas on this subject, and I think the French understand this matter much better than we do, and that we could not do better than imitate them. We English are a plodding, matter-of-fact people, and carry our notions into every concern in life: our dinners and entertainments are given with an ulterior object, and with a view of what may be gained from it, even from the charitable dinner at the London Tavern to the man who asks another to partake of a pint of beer with him at a public-house. It is this, together with ostentation, which is the bane of society, by bringing together people of incongruity of ideas, destroying that free exchange of thought which constitutes the true pleasure of social rÉunions; we are also naturally of a reserved and cautious disposition: hence the reason why the pleasures of a soirÉe are not felt until after supper. Of these I am a great advocate, though not to the extravagant and outrÉ manner many are given in the present day. Of course in the way most ladies are now educated, they would rather be attending to the adornment of their persons for the occasion than to the entertainment and amusement of their guests. Those who can afford it, are quite right to patronize a first-rate confectioner, and thus save themselves the trouble; but how many that cannot afford it do the same thing, and make a bargain for a bad supper with one, by which he gains little, and the guests great disgust, instead of doing it at home and ordering a few good things which would look and eat well. There are a variety of drinks which could be made at a moderate expense, good and wholesome, and infinitely better than bad Marsala, which you are often obliged to partake of. I will enclose you a few receipts for them, and some bills of fare for suppers for small soirÉes.