Poirot reveals what led him to his theory: Wilkinson lied about receiving her husband's letter and used Poirot to prove she had no motive for his murder; the telephone call to Adams was to confirm if their deception had yet to be exposed; the pince-nez belong to Ellis, used in a disguise that she and Wilkinson wore to keep their hotel meetings secret; the gold case was created a week before the murder, not nine months as its inscription implied - Wilkinson had it made under a false name and then sent Ellis to collect it; a corner of a page in Adams' letter was torn by Wilkinson, changing the word "she" to "he," to imply that a man hired Adams. He reveals that the butler stole the missing money, whom Marsh had witnessed entering Regent Gates to hide it elsewhere; his disappearance was because he panicked when the police sought another suspect. Wilkinson is arrested and writes to Poirot from prison about wishing an audience for her hanging, having no anger or remorse at being foiled by him.