A 54 year old accountant leaves a letter for his wife one Friday evening that reads:
Dear Wife (that's what he called her),
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 letter waiting for him
as follows:
Dear Husband (that's what she called him),
I too am 54 and by the time you receive this letter I will be at the Hilton Hotel
with my handsome and virile 18 year old boy toy.....
You being stupid accountant, will therefore, appreciate that.....
18 goes into 54 many more times than 54 goes into 18.
With best regards"