54 And 18

A 54-year old accountant leaves a letter for his wife one Friday evening that reads:

Dear Wife, I am 54 and by the time you receive this letter, I will be at the Grand Hotel with my beautiful and sexy 18-year old secretary.

When he arrived at the hotel, there was a faxed letter waiting for him that read as follows:

Dear Husband, I too am 54 and by the time you receive this letter, I will be at the Breakwater Hotel with my handsome and virile 18-year old boy toy.

Since you are an accountant, you will appreciate that 18 go into 54 many more times than 54 goes into 18.