 Third, Reinhold takes the Elementary Philosophy to entail an unbridgeable gap between theoretical and practical reason. The task of unifying theoretical and practical philosophy in a comprehensive system had been a major stumbling block for Reinhold (see Gerten 2003; Imhof 2012). In his 1789 Versuch, Reinhold had tenuously attempted to unify the theoretical and practical sides of the Elementary Philosophy by making the faculty of desire an actualizing condition of the faculty of representation. In the second volume of the Letters on the Kantian Philosophy, one of Reinhold’s most extensive endeavors in practical philosophy, he makes no attempt to systematically connect the “results” of his investigation with the Elementary Philosophy, promising instead to derive them on another occasion. By his conversion to Fichte, Reinhold realized that practical philosophy could not be systematically integrated into the Elementary Philosophy, but only conjoined to it as an “annex” (Vermischter Schriften II, p. 324; RGS 5/2, 127).