Referee's report by Ezer Griffiths, on a paper 'The mechanical equivalent of heat' by Thomas Howell Laby and E O Hercus Sectional committee: Physics Recommended for publication, in abbreviated form. It is up to the Chairman of the Sectional Committee to determine whether the experimental evidence provided is sufficient to justify its publication. Some figured could be modified or omitted. [Published in Philosophical Transactions A, 1928]. Endorsed on verso as received 1927. 1927