As is the case with Math Lesson I, this came from Mel Lett. The author is not known.

A wife came home one day to find a letter saying the following:

To My Dear Wife,

You will surely understand that I have certain needs that you with your 54 years can no longer supply. I am very happy with you and I value you as a good wife. Therefore, after reading this fax, I hope that you will not wrongly interpret the fact that I will be spending the evening with my 18-year old secretary at the Comfort Inn Hotel.

Please don’t be perturbed. I shall be back home before midnight.

When the man came home, he found the following letter on the dining room table:

My Dear Husband,

I received your fax and thank you for your honesty. I would like to take this opportunity to remind you that you are also 54 years old. At the same time I would like to inform you that while you read this, I will be at the Hotel Fiesta with Michael my tennis coach, who like your secretary, is also 18 years old.

As a successful businessman and with your excellent knowledge of Math, you will understand that we are in the same situation, although with one small difference.

18 goes into 54 a lot more times than 54 goes into 18. Therefore, I will not be back before lunchtime tomorrow.