(MONEY Magazine) – Our analysis of the funeral industry in September's "The Final Payment" drew some of the angriest mail we've received in months. The article explained that funeral prices typically include markups of 200% to 700% and offered advice about what you should pay for services, caskets and other products. Some readers, including those in the burial business, thought we were unnecessarily harsh toward funeral directors. "As in any profession or industry, there are people who are dishonest, and they should be dealt with," wrote Elgin, Ill. funeral director Steve Laird. "But your article did not present a fair portrayal of the funeral business on the whole." Others, however, felt that funeral costs are too high and that bereaved families should consider less costly alternatives.

As executive director for the National Funeral Directors Association, I feel it is my responsibility to respond to your September article. First of all, ceremonies surrounding the death of a loved one can vary in cost depending on the services and merchandise selected. Consumers have control of how much they spend. Another misunderstanding common to discussions about funeral service is that preplanning somehow has to involve money. Preplanning does not always equal prepaying; it can be as simple as recording your wishes and letting a loved one know about them. A third misconception in your article is that all funeral homes are currently or becoming corporate-owned. The reality is that 85% of funeral homes in the United States are family-owned. ROBERT E. HARDEN Milwaukee

Funeral costs are often outrageous If you're worried about cost, skip embalming, fancy caskets, full-scale services, burial vaults and limousines. If you demand these services, you will pay and pay and pay. You might consider instead donating your body to a medical school. My parents did, and the total cost was less than $400 for each of them. My father, a gravedigger and in later years a cemetery superintendent, was sick of showy funerals. STEPHEN L. SANGER Bellingham, Wash.

I greatly enjoy MONEY, but I found your article on funeral homes to be one-sided at best. I am grateful that Chandler Funeral Home in Wilmington provided such tremendous emotional support to my bereaved mother when my father died. They helped with all kinds of unexpected necessities, visited her many times at home and even offered her classes in dealing with grief long after the funeral. I'll remember this type of caring, personal, after-the-sale service long after I've forgotten the price of the casket.

Viewing a funeral as a commodity will create pain for families just as managed care has done in making a commodity of health care. When there is no difference in service, the only difference is price. But when the way people are treated matters, they will always be happy to pay a premium for service. PATRICK WAHL Wilmington, Del.

THANKS FOR HELPING US

As an avid reader of your magazine, the time has arrived to thank you for the great differences you have made in our lives. My husband was permanently and totally disabled due to a work-related accident in 1989. It was difficult adjusting to a 60% cut in income as well as physical limitations, but your tips on reducing expenses and taxes while investing in tax-deferred accounts helped us downsize our household budget, ease the transition and let go of a lot of worry.

Most recently, your July article "How You Can Boost Your Social Security Benefits" helped enormously. We have been receiving Social Security disability payments but were unaware that my husband's daughter was eligible to receive benefits as a dependent school-age child. We are now in receipt of a $22,000 check for back payments for her. She will also now receive monthly payments, and we will be able to do more to set her up for the future. I never imagined that reading your magazine could be so profitable. Thank you. NAME WITHHELD BY REQUEST Destin, Fla.

I really appreciate the recommendations in Your Money Monitor for exceptional borrowing deals. After reading your June 1997 column, I contacted Inhouse Capital for real estate financing in the San Diego area. They gave exceptional service, explained things clearly and kept in touch with me throughout the loan process. Then, after the closing, Inhouse called and refinanced my mortgage at zero cost, ran a new appraisal reflecting the home improvements I made and doubled my equity. I've bought and sold five houses over the years and have never experienced better service or more competitive borrowing rates. This one transaction easily pays for a subscription to Money for the next 30 years. WALTER A. MORGAN Carlsbad, Calif.

SAFETY ISN'T JUST FOR INVESTORS

Your September cover shows a family riding bicycles bareheaded. They may well be "heading up the right path to cut their taxes," as your caption says, but the Lindquists are also heading up the path to traumatic brain injury. Bicyclists should always wear helmets, no matter how short or casual the ride. This is basic safety and common sense, like wearing a helmet on a motorcycle or using a seat belt in an automobile. A bicycle helmet saved my wife's life. HOWARD STONE East Providence

September's story "earn up to 31%-- Without Investing in Stocks" includes a photograph of Connie and Kel Saito cruising along in a two-seater BMW with the top down and their daughter Coreen riding in back without any restraints. Come on, guys. When I lived in Albuquerque, people weren't even allowed to let dogs ride in the back of pickups without being restrained with a leash. I am happy this family has been blessed with a growing portfolio, but their most important blessing is riding behind them unprotected. WESLEY R. RODDY Ventura, Calif.

THE PATH TO PROSPERITY

July's In Your Interest column expressed the "hope that the Chinese leaders in Beijing quickly come to realize that Hong Kong can sustain its economy and its status as a world-class city only if they are wise enough to allow democratic values to continue." At the Department of the Treasury, we firmly believe that Hong Kong's future prosperity depends on continuation of its freedoms, in both the economic and political spheres--and notably including freedom of speech and the press, since information is the lifeblood of a market economy. We hope that the new Hong Kong government and the Chinese government will realize this and allow Hong Kong to prosper. Indeed, we see a possibility that in the long run Hong Kong's influence on China may be greater than the reverse. DANIEL M. ZELIKOW Deputy assistant secretary- Asia, the Americas and Africa U.S. Department of the Treasury Washington, D.C.

During 150 of the 155 years Hong Kong was under British rule, neither the British nor the rest of the Western world gave one hoot about democracy or individual rights in the colony. They were only concerned with making money or, as tourists, getting the best deal they could on watches, jewelry and other consumer goods. But now that China gets back what has always been rightfully part of its own country, everyone is concerned about democracy and individual rights in Hong Kong. LAWRENCE H. GELLER