This chapter presents the corrected text of the author, Wyndham Lewis, who was an acquaintance of I. A. Richards from the late 1920s. The author pursues his friend Mr T. S. Eliot as a critic of I. A. Richards. Of the two provinces of poetry and literary criticism respectively, in which Mr T. S. Eliot is equally at home and somewhat maitre de seance. There is one main subject to be studied in connection with anything that can be described as Mr Eliot's critical system: namely the whole question of sincerity, in all its ramifications. Mr Eliot has not been concerned in his writings with the nature of religious beliefs, but with the specific problems of literary criticism. The attacks of the Critical Philosophy upon the fundamental beliefs of physical science, and the most recent semi-Berkeleyan developments in physicist mathematical theory, is the real source of the present flabbiness of sincerity.