(MONEY Magazine) – LIFE SURE IS MISERABLE HERE in Jackson, Mich., which you ranked No. 300, dead last, in September's "The Best Places to Live in America." The economy is so poor that I have to work 44 weeks a year to make enough money to spend eight weeks indulging in one of my favorite hobbies -- travel. It is a grueling 10- minute drive from my office to my home on a lake surrounded by woods. I certainly don't enjoy sitting on my deck sipping wine and watching the deer, ducks and other species of wildlife that inhabit the area. With a state recreational area, about a dozen parks, 18 golf courses and more than 100 lakes within a 20-minute drive, I find recreational opportunities are limited. And I feel culturally deprived because I have to drive five minutes to a performing arts center at Jackson Community College that more than 100 performers, including Tony Bennett, have described as one of the world's best. I spend much of my time dreaming about living in Los Angeles (MONEY's 66th- best city), with its amenities such as smog, gang wars and daily commutes of two hours or more on the freeways. George E. Potter JACKSON, MICH.

NEEDLESS TO SAY, WE'RE bursting with pride at our second consecutive high ranking (No. 1 in 1993, No. 2 in 1994). The whole town's buzzing. Chuck Hazama Mayor ROCHESTER, MINN.

YOU HAVE A HELL OF A NERVE revealing that people in Rochester, Minn. feel so safe they leave their homes unlocked. Now criminals will travel here to rob us. Name withheld ROCHESTER, MINN.

THE NO. 190 RANKING THAT you gave Mobile was based partly on inflated crime statistics from the FBI. The correct statistics reflect a much lower crime rate and would boost Mobile higher in the rankings. Jodi Z. Swiderek MOBILE

MIDLAND, MICH. HAS BEEN A great place to raise my seven-year-old son and four- year-old daughter. It has wonderful schools, cultural activities, very low crime and a deep sense of community and volunteerism. Please keep us at No. 298. We don't want everyone to know what a terrific city this is and move here. Pamela L. Beaubien MIDLAND, MICH.