except Elves are a step closer to us than angels are.It sounded to me Elves were being put above Men and below angels. At least non-fallen angels have no sin whereas Men have sin and are fallen. Where does that leave Elves if they are between Men and angels? Either you sin or you don't. I was trying to use Letters 181 to illustrate that Elves are fallen ...or have sin...too so are on the same level as Men.