<Tr> <Td> Lower Second </Td> <Td> 3.0 + </Td> <Td> 2.8--3.2 </Td> <Td> 2.6 + </Td> <Td>--</Td> </Tr> <Tr> <Td> Third </Td> <Td>--</Td> <Td> 2.3--2.7 </Td> <Td>--</Td> <Td>--</Td> </Tr> <P> Letter grade equivalents are more commonly used by American institutions . World Education Services (WES), a nonprofit organisation which provides qualification conversion services to many universities and employers, gives 1st = A, 2: 1 = A - / B+, 2: 2 = B, 3rd = B -, Pass = C, which would convert British degrees to higher GPAs than the conversion used by UCL if the guidelines for converting grades to GPA given by Duke University are used . The Fulbright Commission has also created "an unofficial chart with approximate grade conversions between UK results and US GPA ." </P> <Table> <Tr> <Th> British Degree Classification </Th> <Th> US Grade Equivalent (Fulbright) </Th> <Th> US GPA Equivalent (Fulbright) </Th> <Th> US Grade Equivalent (WES) </Th> <Th> Equivalent GPA to WES Grades (Duke) </Th> </Tr> <Tr> <Th> First </Th> <Td> </Td> <Td> 4.00 </Td> <Td> </Td> <Td> 4.0 </Td> </Tr> <Tr> <Th> Upper Second </Th> <Td> A - / B+ </Td> <Td> 3.33--3.67 </Td> <Td> A - / B+ </Td> <Td> 3.7 / 3.3 </Td> </Tr> <Tr> <Th> Lower Second </Th> <Td> </Td> <Td> 3.00 </Td> <Td> </Td> <Td> 3.0 </Td> </Tr> <Tr> <Th> Third </Th> <Td> C+ </Td> <Td> 2.30 </Td> <Td> B - </Td> <Td> 2.7 </Td> </Tr> <Tr> <Th> Pass </Th> <Td> </Td> <Td> 2.00 </Td> <Td> </Td> <Td> 2.0 </Td> </Tr> </Table>

What is the difference between second class upper and second class lower