Down-In-The-Dumps Pudding

Beat together:

2 cups flour
1 1/2 cups sugar
4 teaspoons baking powder
1/2 teaspoon salt
4 Tablespoons cocoa

Stir in:

1 cup milk
4 Tablespoons oil
2 cups chopped nuts

Spread mixture in an ungreased 9 x 13 pan.

Blend in a small bowl:
      2 cups brown sugar (packed)
      1/2 cup cocoa

Sprinkle over the top of the batter.

Pour over all:
   3 1/2 cups hot water.

Bake at 350 degrees for 45 minutes.