EDITORS HARVARD HERALD: The University Boat Club wish to make, through your columns, grateful acknowledgment to the Hasty Pudding Club for the aid received from the theatricals given by the H. P. C. in Philadelphia, New York and Boston. The following is a summary of the manager's account:

Sale of tickets in N. Y. and Philadelphia. $1,693.95

Sale of tickets in Boston. 1,590.25

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Total receipts. 3,284.20

Expenses in N. Y. and Philadelphia. $2,072.08

Expenses in Boston. 476.64

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Total expenses. 2,548.72

Making a balance of $735.48, which was given to the Boat Club.

Considerable surprise has been expressed that the expenses bore such a large proportion to the receipes. The profit on the Boston performances was decreased by the deficit ($378.13) in New York and Philadelphia. The New York deficit was caused mainly by hiring an orchestra at the Madison Square Theatre at the price of $250. This was rendered necessary by the sickness of the musical manager, who was to have collected a cheaper orchestra in New York. In order that there may be no misunderstanding in future, the Boat Club and any society giving theatricals for the benefit of the crew should make more definite arrangements as to the expenses to be incurred.

As the Boat Club is disappointed in its calculations to the extent of nearly $400, it is thought advisable to publish a statement of the finances of the club in order to induce the college to furnish more money, and to explain to those who think that the crew wastes money what the expenses have been and are to be.

The main expense has been caused by paying a debt of a little less than $1000, which was left over from last year. The second item is the repairing done to the launch. If any suspicion had been entertained that the launch was to cost for repairs about $800 it is probable that the launch would have been sold. When, however, several hundred dollars had been spent on the launch, it was deemed foolish to abandon it because it was to cost a hundred or two more. So through lack of knowing at first what repairs were necessary, this very large sum has been expended with only a partial success as a result. Alcorn, the machinist, has been paid, exclusive of work on launch, about $200. Geo. Smyth has been paid, exclusive of work on launch, about $250. John Smyth, whom it was necessary to employ when Alcorn left in April, has been paid $60. The university coach has been paid $350. Rent on the boat-house to the college, $500. Oars, slides, etc., $170. A new boat, $450. To sum up (approximately true amounts):