Dear Editor: Many people may know from newspaper accounts that in the past I have expressed reservations about making payments to our special attorney in what seemed to be litigation without the prospect of a positive conclusion. What transpired at a special SMUA meeting confirmed my worst fears. Without divulging any confidential information it is necessary to inform the public that I have concluded we have been boxed into accepting a solution or settlement which will realize for Secaucus only a few hundred thousand dollars after having spent over two million on lawyers and experts. I keep asking myself how lawyers in good conscience can hold out the promise of insurance settlements amounting to as much as 10 million dollars and now the lawyers attempt to maintain their professional stature while telling us laymen on the SMUA that we have to make a business decision to accept or not the offer for a much lesser amount. Why wasn't the SMUA told this eight or nine years ago before so much was spent on legal fees? Nothing has changed, the facts remain the same and we are still operating under the same laws but our attorneys continue to bill for large amounts of money. I promised myself that I would never let this happen again but it has. Decisive action should be taken immediately by the SMUA to terminate these legal abuses and bring this litigation to a proper conclusion. This situation started with the SMUA about 10 years ago and continues as I write this letter. It is the responsibility of the SMUA to bring this matter to a close. It is not the mayor and council's problem and it is certainly not something that the new Secaucus administration should be lumbered with. Michael V. Altilio Commissioner, SMUA P.S. The above letter is my opinion only and may not necessarily be shared by the other commissioners of the SMUA.