As another year draws to a close, we in P.A.L.S. feel we must, by way of your column and with your kind permission, write to express our deepest thanks to the community of Bermuda for its tremendous support in so many different ways.

Our operation expenses for the year amounted to an all-time high of $600,000 in order to care for the hundreds of cancer patients at home who require our services.

Some of you asked for donations to P.A.L.S. in lieu of wedding, anniversary or birthday gifts for yourselves (including twins on their 9th birthday).

Some of you donated your union dues. Others have undertaken time-consuming and even physically challenging actions (Bermudians on Wheels, Iron Man Triathlon and Marathons).

Hundreds of others have sailed for P.A.L.S., paddled for P.A.L.S., organised or competed in golf tournaments, supported "Coins for A Cause'' H.A. & E.

Smith's Annual Christmas Draw, and Festival of Lights.

Artist Mary Powell even donated thousands of her lovely Bermuda notelets now imprinted with P.A.L.S. logo which are on sale in shops islandwide.

I wish I could thank each of you personally via this letter but it would take an entire Royal Gazette supplement to do so! I hope you know who you are and I hope you will accept our deepest heartfelt thanks for allowing our work to continue.

Thank you too, Mr. Editor, for your cooperation in helping to spread the word about P.A.L.S. through the medium of The Royal Gazette . We are most appreciative.

May I wish you all a Happy, Healthy and Peaceful New Year.

ANN SMITH GORDON, MBE, JP President & Chief Executive Officer Who'll make up shortfall? December 27, 2000 Dear Sir, If Government's new cruise ship policy involves dramatically reducing the number of ships calling into Bermuda, it will be interesting to see which sectors of the community will be designated to make up the shortfall in revenue.

The Bermuda Hotel Association's members have had favourable tax treatment for time immemorial. They are not bound by 60/40 regulations, the big hotels are foreign owned...and they get big tax concessions. There is going to be one hell of a loud cry if the Hotel Association's lobbying is successful in having the number of cruise ships significantly cut.

As far as retailers are concerned they will expect to see any shortfall in revenue divided between the professional, the financial services, and the hotels -- segments of the business community.

They say that they have had wide discussions with the community. If this is the case, would Tourism Director, Richard Calderon, please publish a list of those to whom they have spoken? HAMILTON RETAILER