Once again, INC. has made a thorough effort in producing the informative and useful "Fourth Annual Report on the States" (October). While it is unfortunate that state officials use it and the Alexander Grant report either as primary selling tools or whipping posts, I have found the information useful as a part of analyses prepared for several of our clients.

However, the fact that only the October issue gives serious consideration to the state segment of the pulic sector is, I believe, a serious shortcoming. Not too long ago, the states were considered merely the rubber stamps of congressional action. Today, however, a lack of congressional action has forced state legislators to deal with myriad issues, including toxic waste, health care cost containment, financial services deregulation, unitary taxation, comparable worth, and others, which directly affect businesspeople.