25 MAY 1956, Page 35

'I enclose the demand for income-tax,' wrote my accountant. 'This

is correct and may be paid at your convenience.' You are. invited to compose two similar brief epistles in which unpleasant news or instructions are delicately conveyed. Examples (not mandatory) might be : failure to win a university scholars/zip; the death of a valuable racehorse; an apparent world record disallowed on a technicality; or a requirement to quit a furnished flat. Limit : fifty words. Prize : six guineas.

Entries, addressed 'Spectator Competition No, 328,' 99 Gower Street, London, WC1, by June 5. Results on June 15.