Please Add Best Deli

to the editor: please addkatz's delicatessen to your excellent "best of manhattan" issue (oct. 15). eating at katz'sis a religious experience for those who enjoy a great deli. go downtown to enjoy authentic new york food eaten by generations of big apple residents. don't forget to stuff a dollar in the tip cup forthe counterman. in front of your eyes, he will build asandwich that requires two hands to eat. the restaurant isalso atrip down memory lane, with photographs of celebrities from different eras. no winning politician in decades hasn't made a campaign stop at katz's! the portions and quality continue to be oneof the best buys in new york today. anyonestill hungry after dining there must have a tapeworm.

larry penner great neck, long island letters have been edited for clarity, style and brevity.