A 54-year old accountant leaves a letter for his wife
one Friday evening that reads:

Dear Wife, I am 54 and by the
time you receive this letter, I will be at the Grand Hotel with
my beautiful and sexy 18-year old secretary.

When he arrived at
the hotel, there was a faxed letter waiting for him that read
as follows:

Dear Husband, I too am 54 and by the time you receive
this letter, I will be at the Breakwater Hotel with my handsome
and virile 18-year old boy toy. Since you are an accountant, you
will appreciate that 18 goes into 54 many more times than 54 goes
into 18.