(MONEY Magazine) – Scores of readers responded to ''The Best Places to Live in America'' (August). Many asked for MONEY's complete ranking of the 300 largest U.S. metropolitan areas. That list appears at the end of this department on page 182.

Your ''Best Places'' included 13 Pennsylvania cities but not Erie. What's wrong with Erie? Our mayor is so well loved he has been elected over and over. RICHARD HAWN Erie, Pa.

I would like to see you conduct a similar survey including all U.S. communities with 15,000 or more people. This would include many smaller places that are not part of major metropolitan areas. I'm sure that Waynesboro would be right at the top of that list. GARY BURTON Director of Planning and Economic Development Waynesboro, Va.

There's no place like home, and Flint, Mich. (ranked last on your ''Best Places'' list) is it. The article was stupid. Those of us who live here like it and plan to stay, so cheap journalism such as yours will have to find other cities to trample. IDA EPSTEIN Flint, Mich. (and I love it!)

There is great potential in Flint, but as long as our business, labor and civic leaders retain their shortsightedness, parochial and gutless ways, Flint will always be at the bottom of any list. I hope the article will spark positive action here instead of the complaining now going on that is accomplishing nothing to improve Flint. CLINTON CHAPEL JR. Flint, Mich.

Thank you for not putting the Orlando area on your ''Best Places'' list. It's crowded enough. WILLIAM P. WEBB II Altamonte Springs, Fla.

How could you leave Phoenix off your 100 ''Best Places''? Your article apparently was not based on fact but on the prejudices of the authors. Otherwise, why would anyone with the name Englander ((one of the authors)) award seven of the top 10 places to live to northeastern towns? I've just canceled my new subscription to your magazine based on this flimsy article. I'll continue reading MONEY when I'm in the dentist's office. BOB AUTREY Mesa, Ariz.

Aside from Nashua, N.H., your other top 10 ''Best Places to Live'' were more like ''The Three Cheapest Places to Retire'' and ''The Top Six Yuppie Suburbs.'' While the list gets slightly better after that, it is not until place No. 59 that we see some of the truly fine communities of Minnesota, North Carolina, Utah and Washington. EDWARD F. MURPHY JR. Marlborough, Mass.

You wrote that New Hampshire has no state income tax or sales tax. While there is no income tax on salaries of employees, there is a business-profits tax for self-employed people. JAMES SULLIVAN Acton, Mass.

Your article said that New Hampshire is the only U.S. state without an income tax or sales tax. Residents of Alaska also pay neither of these state taxes. SANDRA WOLF Eagle River, Alaska