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 łOn Lincolnąs Birthday.˛ (In MTSpeaking). He also wrote , łA Lincoln Memorial: A Plea by Mark Twain for the Setting Apart of His Birthplace.˛ 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