A 54-year-old
accountant leaves a letter
for his wife one evening which read: “Dear Wife, I
am 54 years old,
and by the time you get this letter I will be at the
Grand Hotel
with my beautiful and sexy eighteen year old secretary.”

When he
arrived at the hotel, there was a letter waiting for him that
read
as follows: “Dear Husband, I too am 54 years old, and by the time

you receive this letter I will be at the Savoy Hotel with my eighteen

year old toy boy. Because you are an accountant, you will surely

appreciate that l8 goes into 54 many more times than 54 goes into
18.”