<!doctype html public «-//w3c//dtd html 4.0 transitional//en»> http-equiv=content-type> In Parts of Classes, David Lewis outlined a reduction of ZFC to a second order mereology. His conclusion takes on the following form in this reconstruction: ZFC is susceptible to parameterized interpretation in M (classical second order mereology) plus, “there is a stronglyinaccessible partition.” The proof makes use of the fact that ordered pairs in M plus “an infinite partition” are susceptible to parameterized interpretation.