subs. (common).A bug: cf. F SHARP, and see NORFOLK HOWARD.
1836. Taits Edinburgh Magazine, Nov. 694. The authors greatest suffering arose from Carlist fleas, and those insects known in polite life by the delicate name of B FLATS.
1866. DICKENS, Household Words, xx., 326. Mrs. B. beheld one night a stout negro of the flat-back tribe known among comic writers as B FLATSstealing up towards the head of the bed.
1868. BREWER, Dictionary of Phrase and Fable, s.v. B FLATS.Bugs. The pun is B (the initial letter), and FLAT, from the flatness of the obnoxious insect.