January is ...
A month which serves up Christmas bills,
Ceiling leaks and sore-throat pills
A month which deals out niggling woes
Like no-start engines, no-stop snows.
A month that kids lose mittens in,
And cats have thirteen kittens in.
A month in fact, which one would curse ...
If February were not worse

                                                  Betty Bililpp (in The Wall Street Journal)