When you get to the end of this book [The Third Policeman] you realise that my hero or main character (he's a heel and a killer) has been dead throughout the book and that all the queer ghastly things which have been happening to him are happening in a sort of hell which he has earned for the killing. Towards the end of the book (before you know he's dead) he manages to get back to his own house where he used to live with another man who helped in the original murder. Although he's been away 3 days, this other fellow is 20 years older and dies of fright when he sees the other lad standing in the door. Then the two of them walk back along the road to the hell place and start going thro' all the same terrible adventures again, the first fellow being surprised and frightened at everything just as he was the first time and as if he'd never been through it before. It is made clear that this sort of thing goes on forever - and there you are. It's supposed to be very funny but I don't know about that either. If it's ever published I'll send you a copy. I envy you the way you write just what you want to and like it when it's finished. I can never seem to get anything just right. Nevertheless, I think the idea of a man being dead all the time is pretty new. When you are writing about the world of the dead - and the damned - where none of the rules and laws (not even the law of gravity) holds good, there is any amount of scope for back-chat and funny cracks.
Flann O'Brien to William Saroyan, 14 February 1940