husbands letter

A husband wrote the following letter for his wife and left it on the dining
room table:

To My Dear Wife,
You will surely understand that I have certain needs that you, being 60
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
20-year-old secretary at the Comfort Inn Hotel. Please don't be upset I
shall be back 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 60
years old: I would like to take this opportunity to remind you that you are
also 60 years old. As you know, I am a maths 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, he is 20 years
old. As a successful businessman with an excellent knowledge of maths, you
will understand that we are in the same situation, although with one small
difference; 20 goes into 60 a lot more times than 60 goes into 20.

Therefore I will not be home until sometime tomorrow