An interesting letter appears in Tuesday's Times calling attention to
the needs of poor ladies,—the forlorn class which finds a "comparatively costly and very comfortless' home in furnished lodgings." The writer points out that to assist this "helpless, half-educated, refined, and shrinking creature of circumstance," who cannot combine and will not discuss her poverty, need not be a costly philanthropic work, but might be made an opening for profitable enterprise, if the principle of the club were adopted. We entirely agree with the view that the success of such a scheme depends on its being placed on a business, and not an eleemosynary, footing. The pros- perity of the IlOwton Houses is of most encouraging augury to any one who should venture to organise similar institutions for the housing of independent yet impecunious gentle- women.