27 NOVEMBER 1982, Page 20

Stinking

Sir: If, by Jeffrey Bernard's reckoning (20 November), only £1,990,000 has 'gone on the missing list' after deducting £10,000 from £10 million, it is not surprising that he is not one of the stinking rich, who are in no small way stinking rich because they can at least subtract.

Henry Taylor 11 Fernwood Avenue,

London SW16