UNANSWERED CIGNA QUESTIONS

To the editor: Regarding George Bernstein's Dec. 18 Speaking Out column, "Defending CIGNA Restructuring," it is telling that not one of the independent experts that Mr. Bernstein cites-the Pennsylvania Insurance Department, A.M. Best Co., Milliman & Robertson, Houlihan Lokey Howard & Zukin, William M. Mercer Inc., J.P. Morgan & Co. and even Mr. Bernstein himself-will have to pay a dime in the event of ultimate failure, while the parties on the hook, including the affected policyholders, are precluded from evaluating the plan.

If this is such a good plan, why is there so much reluctance to release the information that would convince everyone of its merits?

In my opinion, valid questions still remain. "Trust us" isn't good enough.

Edward C. Shoop

Woodland Hills, Calif.