(MONEY Magazine) – MAY'S MONEY NEWSLINE says that 49% of doctors' employees don't get medical insurance and intimates that physicians oppose the Clinton health plan because it would force them to provide healthcare coverage for their employees. I cannot speak for all physicians, but I can tell you that our small group of physicians considers it a moral obligation to provide health-care coverage for our employees. Our opposition to the Clinton health plan is based on our concern over more government interference between us and our patients. Thomas Gillock, M.D. Tulsa

MY SOLO INCORPORATED MEDical practice does not offer health insurance for our four employees. If I am forced by law to pay for it, I will comply. But I will have to reduce my staff. People must decide if getting health insurance through a government mandate is worth the risk of losing their jobs. Manuel Gonzalez, M.D. Orlando

MY HUSBAND IS A SOLO-PRACtice psychiatrist with one part-time employee. Any patient who believes his physician is in practice only for the bucks can easily find one who is not. On the other hand, I challenge anyone to find an insurance company that is providing health-care insurance for any other reason than to maximize profits. It's no secret why M.D.s hate a Clinton managed-care plan: It interferes with the patient-physician relationship. I vote for a single-payer system. Betty Buller Whitehead St. Joseph, Mo.

BY FAILING TO CARRY COMments from any physician who insures his or her staff, as I and thousands of us do, MONEY's article lacked balance and gave readers a misleading impression that doctors will not insure their employees unless forced to do so. An AMA Center for Health Policy Research survey shows that 77% of employees of physicians in small practices were offered insurance. Daniel H. Johnson Jr., M.D. American Medical Association Chicago