MAY I correct some of the respondents to my letter published on May 5?

I am most certainly not satisfied nor content with the state of affairs in which Scotland is subsidised (James Nelson, May 13).

I stress again that I should like the facts, now that the North Sea temporary bubble of the 1980s has collapsed, since about 1991, and much more still in the past year. Oil is now about 20% of its peak values. There has been no ''subsidy'' of England by Scotland this decade.

To profess to use ''Scotland's oil'' to fund the SNP's pretensions, and Armed Forces, is a deceit. Of the #14,000m in Scottish Office grant, which provides for at least 20% extra for our hospitals and schools compared with south of our Border, per head of population, how much will survive the review of the Barnett formula?

As to smaller countries, does Mr Willis (May 13) not remember that in 1941, Latvia, Lithuania, and Estonia were also swallowed by Germany, but eventually occupied by a larger entity, Soviet Russia? Small is relatively helpless, financially also.

I got no answer to my query of why we should unreservably trust Frankfurt (EMU) to serve our interests as against even the Government in London.

Professor Gemmell Morgan,

8 Eaglesham Road, Newton Mearns.

May 14.