My Dear Wife,

You will surely understand that I have certain needs that you, being 54
years old, can no longer satisfy. I am very happy with you and I value you
as a good wife. Therefore, after reading this letter, 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 upset----I shall be home before midnight.

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

My Dear Husband,

I received your letter and thank you for your honesty about my being 54
years old. I would like to take this opportunity to remind you that you
are also 54 years old. As you know, I am a math teacher at our local
college. I would like to inform you that while you read this, I will be at
the Hotel Fiesta with Michael, one of my students, who is also the
assistant tennis coach. He is young, virile, and like your secretary, is 18 years old.

As a successful businessman who has an 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 home until sometime tomorrow