| S. No. | Holmes' Findings | Clues |
| 1. | Mr. Holmes found the tunnel. | ' I saw you hit the ground with your stick' -watson to Holmes |
| 2. | Mr. Spaulding dug the tunnel. | 'Did you notice his trousers?' - Holmes |
| 3. | The tunnel was made to get into the bank's strong room. | 'Spaulding often went down to the cellar. Is he making a tunnel?' - Holmes
'Why is that young man making a tunnel ?
To get into the bank's strong room, of course!' - Holmes |
| 4. | Spaulding could be the thief | ' I suspected when Spaulding was happy to work for half - wages. He often went to the cellar . Is Spaulding making a tunnel to another building ? - Holmes |
