A letter sent by Paddy Waldron, a graduate student at Wharton and punter in Ireland suggested the overstatement of tote returns in Irish races reported out of sequence in the "Handicap Book". On the use of corrected data, tote returns still exceeded starting price returns for all races. Tote odds and restrictions were included in the analysis of average winning payouts per bet, with the use of starting price odds. With the corrected data, comparisons of restricted samples yield mixed results though the after tax nature of tote returns suggest the adjustment of starting price returns.