Edition: U.S. / Global

Conspiring to Lie

Published: October 1, 1989

To the Editor:

Regarding ''Mrs. Helmsley's Defense,'' (Prospects, Sept. 3), I was appalled that Mr. Rubin L. Gorewitz would counsel Mrs. Helmsley to liein constructing her defense, encouraging her to tell tax authorities that workers at her house also work at the hotel (if true), and to explain away kickbacks as a simplified way of negotiating a deal. Mrs. Helmsley's defense should be based on the law and the truth, not on lies and deceit. Mr. Gorewitz, a C.P.A., does his profession a disservice and should re-examine his professional ethics. JAMES I. HARNE Ridgewood, N.J., Sept. 4