Cornell's Second Challenge Refused.

Yale has declined to re-consider her refusal to row Cornell, and has sent the following letter in reply to Cornell's second challenge:

MR. C. J. SHPARN, Commodore Cornell Navy, Ithaca, N. Y.:

DEAR SIR. In reply to your challenge of January 14, I will say that our past experience has fully convinced us that our annual race with Harvard is in every way best adapted to our boating interests, and that our decision as stated to you in my letter of December 13, was final and must so remain. With regard to a freshman race, concerning which you wrote to me some time ago, Yale declines to meet Cornell, as other arrangements have been made for our freshmen.

Believe me yours very truly,

PHILIP ALLEN, Capt. Y. U. B. C.