18 MARCH 1995, Page 29

Penny-pinchers

Sir: Unless Hall and Waterhouse (Letters, 25 February, 4 March) are both in error, I was the (unnamed) agent at the time, and deducted 10 per cent of £15.15.0, i.e., £1.11.6. This left £14.3.6 to divide, i.e., £7.1.9, not £7.9.3. The correspondence is illuminating in that it proves conclusively that good writers make poor accountants. Harvey Unna

38 Millfield Lane, London N6