BAYSWATER, May, 1827.
DEAR H----:

I fear you will think me forgetful and unkind in not having
answered your last letter; but if you do, you are mistaken--nor
ungrateful, which my silence, after the kind interest you have
taken in me and mine, seems to be. But when I tell you that besides
the many things that have occupied my mind connected with the
present situation of our affairs, my hands have been full of work
nearly as dismal as my thoughts--mourning--you will easily
understand and excuse the delay.

Do not be alarmed; the person for whom we are in black has been so
little known to me since my childhood, was so old and infirm, and
so entirely cheerful, resigned, and even desirous of leaving this
world, that few, even of those who knew and loved him better than I
did, could, without selfishness, lament his release. Mr. Twiss, the
father of my cousin Horace, is dead lately; and it is of him that I
speak. He has unfortunately left three daughters, who, though doing
well for themselves in the world, will now feel a sad void in the
circle of their home affections and interests.

And now, dear H----, for myself, or ourselves, rather; for, as you
may well suppose, my whole thoughts are taken up with our
circumstances.

I believe in my last I told you pretty nearly all I knew, or indeed
any of us knew, of our affairs; the matter is now much clearer, and
not a whit pleasanter.

It seems that my father, as proprietor of Covent Garden Theater, in
consequence of this lawsuit and the debts which encumber the
concern, is liable at any time to be called upon for twenty-seven
thousand pounds; which, for a man who can not raise five thousand,
is not a pleasant predicament. On the other hand, Mr. Harris, our
adversary, and joint proprietor with my father, is also liable to
enormous demands, if the debts should be insisted upon at present.

The creditors have declared that they are entirely satisfied that
my father, and Messrs. Forbes and Willett, the other partners, have
done every thing with respect to them which honorable men could do,
and offer to wait till some compromise can be made with Mr. Harris,
who, it is thought, will be willing to enter into any arrangement
rather than be irretrievably ruined, as we all must be