South Dakota

* In response to “As South Dakota Says ‘No,’ Business Answers With ‘Yes,’ ” June 21:

South Dakota has very few lessons to offer California. It’s easy to get by without a corporate or personal income tax when you only have 700,000 people, few minorities and no real urban areas to have problems with. Let’s hear about South Dakota again when it has 10 million people, a diversified populace and after the state has faced the ills of overgrowth. Also, you forgot to mention zero-degree winters, no beaches, no major league sports and little night life. Los Angeles is a great international city; South Dakota has lots of International Harvesters. Take your pick!

HOWARD LEVINE

Encino