Dear Sir, I am just finishing a week's vacation in Bermuda, and I have had some experience with Bermudians that I will share with many of my friends and associates when I return home. To me, they reflect the warmth and friendliness that is so typical of Bermuda, yet so rare to find in many places we have been.

My friend and I were walking the Railway Trail on December 30 and making a wonderful day's excursion of it. After spending nearly all day trekking, the rain suddenly hit. We were soaked, cold and just a touch tired, but we were determined to make it back. We did underestimate our timing, and it was getting darker as the storm continued. Just after Khyber Pass we were near an old railway station when we paused to consider our options. A gentleman in the Station came out in the torrential rain to ask if we were in need of assistance. He patiently gave us directions we asked for and never once seemed put out to be standing in the rain. About 20 minutes later a taxi stopped and asked if we needed a ride. We said, "no thanks''. We were soaked and had little cash. The taxi driver insisted on giving us a ride. She gave us towels to sit on.

We suggested she drop us at the top of the road to our hotel, but she insisted on taking us to our door. We scraped our cash together en route to give to her, but she refused any payment, not even a tip. She called it her "good deed for the day''.

That simple act of kindness meant so much to us. It's a story we will share with anyone who ever asks us "what are the people like in Bermuda?'' Her name was Esminola (we think) -- even though we might not remember how to spell her name, we will always remember her face and her kindness.

This is a beautiful place, but it is the people here who make it truly special.

SHARON OLSON Chicago, Illinois