Dear Sir, I read with interest your series on how to improve Bermuda's tourism business, and was disappointed that you did not emphasize the two largest problems: Cost and service.

From January until early July, all tickets to Bermuda from New York cost a minimum of $700 -- $400 more than a coach ticket to London or L.A. The Island is too expensive to get to and much too expensive once the visitor arrives.

People will pay a premium for good service, but that is sorely lacking in Bermuda. Despite what Bermudians like to think, residents are no longer as friendly as they once were and spend more time reprimanding visitors than they do practising "a customer is always right'' attitude, which still exists in much of the world.

My most recent example is a trip to the Fourways Inn Pastry Shop, with three small children. They wanted ice cream, and after I called to see if it was open and if ice cream was available, we took a long and expensive taxi ride from Tucker's Town -- with terrible rush-hour traffic most of the way. The selection ended up being quite limited (chocolate and vanilla) but the choices were made. We then waited and waited until a supervisor appeared, demanding to know if we were staying at the Inn -- when she found out we were not, we were told "no ice cream, it is only for hotel guests''. The children were quite upset, as was I, and after another hour we found an overpriced alternative in Hamilton.

All of the money that you waste on overseas marketing (with your 8.5 hotel occupancy tax in addition to your departure fees) will not change these kinds of attitudes -- it will just make it more expensive to come to Bermuda. Maybe Bermuda should get out of the tourism business altogether -- otherwise, serious price and hospitality changes must be made.

WALTER DEANE New York City