To My Dear Wife,

You will surely understand that I have certain needs that you, being 54 years old, can no longer satisfy.  I am very happy with you and I value you as a good wife.  Therefore after reading this letter I hope 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 do not be upset.  I shall be home before midnight.

When the man came home late that night he found the following letter on the dining room table:

To My Dear Husband,

I received your letter and thank you for your honesty about my being 54 years old.  I would like to take this opportunity to remind you that you are also 54 years old.

As you know I am a Math Teacher at our local college.  I would like to inform you that while you're at the Comfort Inn, I will be at the Hotel Fiesta with Michael, one of my students, who is also the assistant tennis coach.  He is young, virile, and like your secretary, is 18-years-old.  As a successful businessman with an excellent knowledge of math you will understand that we are in the same situation, although with one small difference: 18 goes into 54 a lot more times than 54 goes into 18.

Therefore I will not be home until sometime tomorrow.