To the Editor: Your well-balanced article ("They've Had It with Helicopters," Dec. 18) illustrated two fundamental problems with tourist helicopters. First, our city government has put the needs of an industry over the needs of its citizens. Second, it has chosen to turn a blind eye when that industry abuses the very citizens that our city officials should protect. It seems disingenuous when Janel Patterson states that the New York City Economic Development Corporation (for Aviation) "monitor the calls that come into the city via 311." When I called 311, I was told to call the agency and I was provided a direct telephone number. When I did call (as did some of my neighbors) our calls were not returned. An agency should not be merely "monitoring" these calls but taking action. That may be the problem with an agency charged with developing the economics of an industry. The sanctity of our homes is a fundamental right. And who contributes more to the economics of our city? It is we who live, raise families, work, purchase goods and services and pay taxes here. Susan McCarty Upper West Side Letters have been edited for clarity, style and brevity. To the Editor: Not long ago, New Yorkers started looking up more than down. The events of Sept. 11th are embedded in our psyche. Sometime since then, city officials decided that we were healed. But we are not. Low flying, recreational aircrafts have no place over our city. John C. Jeannopoulos Manhattan Letters have been edited for clarity, style and brevity.