That’s settled ... or is it?

Dear Gators,

You’re welcome -- for both national championships.

Yours truly,

The UCLA Bruins

JOHN KIPPER

Los Angeles

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Was there ever a worse musical selection for a halftime show than Ohio State’s marching band playing the theme from “Titanic?” All that was missing was the Florida band performing as the iceberg.

JEFF BLYTH

Glendale

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No need for a playoff?

Bill Plaschke is like a 2-year-old, convinced that the last shiny object he sees is the most fantastic thing ever created. A little perspective please!

The facts:

Ohio State barely beats Michigan at home, making them comparable teams.

USC trashes Michigan in the Rose Bowl. Florida trounces Ohio State.

Boise State runs the table, finishing unbeaten.

Seems to me that you have at least three teams with unfinished business and potential claims for the national championship. The end result is as fascinating and unsatisfying as Plaschke’s conclusions.

WM. DAVID STONE

Beverly Hills

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Plaschke immediately validates the BCS system for producing a “true national champion” with Florida’s big win over Ohio State. Maybe. Maybe not.

Watching USC destroy Michigan and Florida humiliate Ohio State, can anyone doubt that a playoff would have given us the final that the coaches, players and fans deserve: Florida versus USC?

But sponsorship money from snack food and pizza companies is still more important to college presidents than sportsmanship and skill. Thank God computers and greed are not in charge of March Madness as well.

JOHN SMART

Los Angeles

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Kudos to Florida for an impressive win in the BCS title game, but two things become quite apparent in the Gators’ win.

One, Ohio State was dramatically overrated, and two, after its demolition of Michigan in the Rose Bowl, USC too would have easily handled the Buckeyes. These facts magnify even more the Trojans’ loss to outclassed UCLA, a game that, over time, will more than likely go down as the Pearl Harbor of USC football.

JACK WOLF

Westwood

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Because we can’t get the NCAA to sanction a real playoff system for college football, I have a rule change for 2007 that would greatly enhance the current BCS system: No Big Ten teams are allowed in the BCS major bowl games.

JIM MESER

Simi Valley

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Trying to compare Florida to Boise State is like trying to compare

ED GREDVIG

Altadena

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No wonder the Michigan-Ohio State game was so close.

RON REYNOLDS

Van Nuys

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Would Boise State beat USC? No!

Would Boise State beat Michigan? No!

Would Boise State beat Ohio State? No!

Would Boise State beat LSU? No!

Would Boise State beat Florida? No! No! No!

Need I go on?

BILL SOROTSKY

Torrance

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Now I’ve heard everything.

Ian Johnson, one of the Boise State heroes of the Fiesta Bowl, is being investigated for a possible NCAA rules violation. Did he bet on a game? No. Hire an agent? No. Accept monetary gifts from an alum? No.

He was caught crocheting for a living.

Oh my gosh, wait until they find out that he also intends to finish college and graduate too.

There should be NCAA rules to keep young men like that out of college athletics.

LUPE IBARRA

Downey