There are at least 2 speeches/letters in which Twain provides substantial
reflections on Lincoln.  At Carnegie Hall on February 11, 1901, Mark Twain
gave a speech entitled ³On Lincoln¹s Birthday.² (In MTSpeaking).  He
also
wrote , ³A Lincoln Memorial:  A Plea by Mark Twain for the Setting Apart
of
His Birthplace.² The New York Times, January 13, 1907.

Also, I discovered in Elmira that Allison Ensor has written 2 articles
covering this topic, neither of which had ever shown up on my radar screen:

"The House United: Mark Twain and Henry Watterson Celebrate Lincoln's
        Birthday, 1901"  from the South Atlantic Quarterly, Spring 1975
"Lincoln, Mark Twain, and Lincoln Memorial University" from the Lincoln
        Herald, Summer 1976

My take on Twain's view of Lincoln will be in the Civil War chapter of my
book MARK TWAIN AND THE SPIRITUAL CRISIS OF HIS AGE, forthcoming next fall
from Alabama.

Harold K. Bush, Ph.D
Saint Louis University