Mail: David Letterman

War is no laughing matter, but many readers agree cover boy David Letterman (#623, Nov. 2) has brilliantly navigated the post-9/11 battlefield. ''A well-deserved and accurate profile of Letterman,'' writes Marc Aron of Chicago. ''Letterman...has been at his best lately and...gives the pulse of NYC to the rest of the country.'' Others suggested medals of honor be awarded to Jay Leno, Conan O'Brien, Jon Stewart, and, most interestingly, Howard Stern. ''Why publish a profile of Letterman and not Stern?'' asks Anthony Bialy of Kenmore, N.Y. ''Howard stayed on the air after the disaster, keeping his listeners laughing and articulat ing his own pain.'' Let's hear it for the King of all Media!

'Man of the Hour

I sincerely enjoyed ''the Importance of Being Dave.'' David Letterman is a comic genius as well as an exceptional interviewer. His return to Late Show after the Sept. 11 tragedy was truly graceful. I only wish that EW would have written more about the similarly heartwarming return of Jay Leno and Conan O'Brien. Bravo to all three for helping put smiles back on Americans' faces!
JEFF VIALE
San Francisco

Instead of Letterman, you should have put Howard Stern on the cover. He was like a rock through the insanity going on all around him. He never took a day off like all those other talk-show hosts. He kept showing up for work every day, with the perfect mix of humor and anger. Best of all, he never stopped being funny.
BARRY DUTTER
Bvdutter@aol.com
Fort Lauderdale

You have never been more off base than to suggest that David Letterman led this country out of depression and taught us how to laugh. No entertainer, entertainment program, or entertainment publication has done this. It has been the collective resolve of the American people to continue their lives in as normal a pattern as possible that has helped America laugh...and cry.
RANDALL BUIE
mlc3stooge@yahoo.com
Henderson, Nev.

At least you were honest enough to admit that Letterman is ''still being creamed by Jay Leno,'' a vastly superior comic and entertainer. I trust EW is planning to give Jay equal time. After all, it was Jay who auctioned off a celebrity-signed motorcycle to aid the families of the New York terrorist-attack victims.
TOM TITUS
Costa Mesa, Calif.

Dead End

Mulholland Drive is one of the most carefully constructed films David Lynch has made in some time. Please stop referring to the end of this film as defying ''rational analysis'' (''Naked Lynch''). It's the ending that makes the rest of the film make sense.
GREG CLAUSEN
Northridge, Calif.

An Olsen Knows Best

No intelligent person would vote for a union president based on characters the candidates played 25 years ago (News & Notes). The only valid reason given was that Melissa Gilbert would better represent child actors than Valerie Harper because of her experiences. And this was Mary-Kate Olsen's reason. Kudos to her for having thought this out, and shame on other SAG members mentioned.
TODD COLEMAN
toddcmpi@hotmail.com
London, Ontario