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To G C McVittie [1904-1988, cosmologist], King's College, London, Turing says he has read Pollock and Dent's paper [not identified] which has "several defects", primarily with the preliminary treatment of equations. He says diagonal elements in triangular resolutions should be "reasonably large", and he does not think their processes do this (Giving an example). Turing also thinks they don't understand his method of calculating triangles. Their examples have every number worked to an equal number of decimal places, but Turing's method does not propose this. Says his method of calculating linear equations is the same as that of Prescott D Crout, published in the Transactions of the American Institute of Electrical Engineers, 1941.