August 13, 2006 | 8:00 p.m

Guffaw Firm

To the Editor: In “ Save This Firm! Milberg Weiss Is Nearing Iceberg” [Aug. 7], Anna Schneider-Mayerson mentioned the Arthur Andersen debacle. My question is this: Aren’t the people jumping ship just as guilty—if they find wrongdoing in the firm—as those who will possibly stand accused at trial? Jumping ship, like those at Arthur Andersen, simply implies those jumpers are willing to work in a tainted environment until stuff hits the fan. Shouldn’t they be held accountable for looking the other way, for knowing that something is rotten in the state of Denmark (bad paraphrase)? Sean Higgins Manhattan Run, Rudy, Run! To the Editor: Some parts of Rudy Giuliani’s record are teeth-grinding, but this voter supports Rudy for precisely the reason Richard Brookhiser states: He has proven in the hellfire that he is a leader without peer [“If It’s Showtime!, Is It Giuliani Time?”, The National Observer, Aug. 7]. Apart from Bernard Kerik, his insistence on accountability will be essential in keeping the homeland safe, and failing that, holding those responsible accountable. Thanks for reading. Rich Sheppard Manhattan The Oddest Couple To the Editor: Reading yet another chapter in the unredeemable saga of two of Manhattan’s most unpleasantly spoiled, narcissistic exhibitionists and their stupefyingly inept therapist (who long since should have made confronting their addictions a requirement of continuing treatment) led me to shred The Observer into a million little pieces [“George and Hilly,” The New York World, George Gurley, Aug. 7]. With all the intelligent, creative and occasionally brilliant columnists you have available, why you continue to devote precious editorial space to this wretched display of the worst characteristics of any two middle-class, drug-abusing, dipsomaniac New York neurotics eludes me. While the diary of a couple trying to improve their relationship with the help of counseling is inherently interesting, you have the wrong couple. Jane Adams, Ph.D. Seattle, Wash.