Top Jokes

The clever letter (joke)

A 63-year-old accountant left this letter on his kitchen counter. “Dear Wife: By the time you read this letter I will be at the grand Hotel with my beautiful, sexy, 21-year-old secretary.” When he arrived at the Grand Hotel he had a letter waiting for him at the front desk. “Dear Husband: I, too, am 63years old. By the time you receive this letter I will be at a better hotel with our handsome, virile, 21-year-old gardener. You, being an accountant, will well appreciate that 21 goes into 63 many more times than 63 goes into 21.”