G. B. A.COKER, JSC (Delivering the Leading Judgment): The sole point for determination in this appeal is whether or not a letter produced in evidence at the trial as Exhibit "C" was a sufficient acknowledgment of a debt to take the case out of the provisions of the Statutes of Limitation. The respondent, that is to say the National Bank of Nigeria Ltd., had lent monies to the appellants by way of overdrafts on their current account and at the time of the institution of the present proceedings it is stated that the balance on the accounts of the defendants (now appellants) stood at 3,980.18.10d. The plaintiffs then instituted the present proceedings against the defendants claiming the above amount. In the course of the proceedings and after the parties had delivered their first set of pleadings a third party, Dr. A. Maja was joined by order of court. The parties then filed and served amended pleadings and the case went to trial. Both the present appellants, as defendants, and Dr. Maja …