two boos Editor, The Record: We sincerely hope that anyone who missed the WHO Sunday night won't accept the reviews in Monday's Daily News and Record as anything resembling accuracy.

Mr. Jenkins' Daily News article was so irrelevant as to be instantly ignored except for two interesting notes: one, the only quote was from an "official," for whom, presumably, the concert was business first and foremost. What would he think about, much less care for, the music? And, two, Mr. Jenkins stated that "the music takes a back seat to what goes on around it." It was obvious that the music was doing the driving, which is why "Many stood during every second of the show."

It was Mr. Simpson's article, however, which outraged us most. There are serious untruths and misperceptions, which we believe to be honest mistakes. Mr. Simpson honestly doesn't know what he is talking about.

The most glaring error concerned his statement that "the band concentrated on tunes from 'Magic Bus,' 'Who Are You' and 'Quadrophenia.'" In fact, the majority of the songs were from "Quadrophenia," "Who Are You" and perhaps the Who's most popular and well-known album, "Who's Next," which, according to Rolling Stone magazine, "may well be the finest rock album ever made" 97 with not a single cut from "Magic Bus."

Mr. Simpson's criticism of Pete Townshend's lead guitar is incomprehensible. What does he mean by his statement, vague at best, that Townshend "faltered" and "failed to prove his ability?" We couldn't disagree more. In any case, are we to trust the judgement of a man who appears to have never heard of "Who's Next," or if he has, is so confused he writes "Magic Bus" instead? As for Daltrey bailing Townshend out of trouble, Pete's been in trouble before but never on stage, and certainly not in Greensboro on Sunday night.

It should also be noted that both writers failed to mention the excellent play of the three-member horn section.

What a review of a concert should concentrate on is the music. Both writers seemed to be more interested in the volume of the music than the music itself. Mr. Jenkin's statement that "the music takes a back seat to what goes on around it" is a brilliant perception were he writing of his and Mr. Simpson's reviews and not the concert.

PAUL F. SWAIN BRYAN S. HUFFMAN Greensboro.