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To the Editor: The untimely death on Aug. 5 of Robert E. Kuntz-who was active in the risk management and insurance communities of Detroit, Chicago and Southern California-left many in the industry seeking an appropriate way to mark his passing and remember his contributions.

When he wasn't figuring after-tax net cash flows or reviewing captive insurance company reports, Robert was a serious opera buff with an impressive record collection.

When he and his wife, Susan, decided to switch to compact discs, Robert gave his records to the School of Music of Chapman University. A scholarship has now been established in Robert's name at Chapman's music school.

Friends who would like to contribute to that scholarship fund should send a check, marked "In memory of Robert E. Kuntz," to University Relations/Gift Recording, Chapman University, 333 N. Glassell, Orange, Calif. 92866.

Mary A. Carroll