A businessman sends a fax to his wife.

My Dear Wife,
You will surely understand that I have certain needs that you with
your 54 years can no longer supply. I am very happy with you and I value
you as a good wife. Therefore after reading this fax, 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 perturbed, I shall be back home before midnight.

When the man came home, he found the following letter on the dining
room table............

My Dear Husband,
I received your fax and thank you for your honesty. I would like to
take this opportunity to remind you that you are also 54 years old.
At the same time I would like to inform you that while you read this,
I will be at the Hotel Fiesta with Michael my tennis coach, who like
your secretary, is also 18 years old. As a successful businessman and
with
your excellent knowledge of math, you will understand that we are in
the same situation, although with one small difference.
Eighteen goes Into 54 a lot more times than 54 goes into 18, therefore
I will not be back before lunchtime tomorrow.