Last THREE issues of the Bridge Bulletin featured notes about Losing Trick Count (LTC). I felt that intelligence of faithful readers of the Bulletin had been insulted by the levels of publications. The notes in question lacked any logical consideration of the LTC approach or explanation of the LTC “formula”. LTC algorithm is as good as any other seemingly reasonable approach/mnemonic-rule, and one could come up with dozens of them. Let us talk only about LTC “formula”: 24-LT. Why 24? Personally, I like number 23, for it’s a very cool Prime number. Or it can be 25, yes, that’s a nice round number! Now, where did LTC come from? LTC came from WTC - Winning Trick Count. Indeed, if both partners have all winning cards then one has 13 winners and the other has 13 totaling to 26. In case, if they have losers, then WT=26-LT. Now we do a verbal hocus-pocus with maximum losers in each suit being 3. Thus, we get max 12 losers per hand totaling to 24. As for the set aside 2 cards to be a winners... we just forget them. Let us now imagine games with 48 or 56 cards decks. In these cases that hocus-pocus with max number of losers in each suit dose not work and we get LTC formulae 24-LT and 28-LT respectively. Easy to see the problem here. So, LTC (24-LT for 52 cards deck) is just a mnemonic rule, nothing more. The examples given in the articles are also quite silly. :) Well, enough about LTC.