My dear wife....

My Dear Wife, You will surely understand that I have certain needs
that you, being 57 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 that you will not wrongly interpret the fact that I
will be spending the evening with my 22-year-old secretary at the
Comfort Inn Hotel. Please don't 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:

My Dear Husband, I received your letter and thank you for your honesty
about my being 57 years old. I would like to take this opportunity to
remind you that you are also 57 years old. As you know, I am a math
teacher at our local college. I would like to inform you that while
you read this, 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 22 years old. As a successful businessman
who has an excellent knowledge of math, you will understand that we
are in the same situation, although with one small difference: 22 goes
into 57 a lot more times than 57 goes into 22. Therefore, I will not
be home until sometime tomorrow.

Thanks Kerry