With the collapse of the oil price by 40% and a further slump to $40 per barrel predicted in the New Year, alarm bells should be ringing in Westminster to take immediate action in the tax applied to the offshore industry before the industry goes into meltdown, as it did in 1986 when the price fell to that level.
Your photograph of a Russian submarine shows it flying two St Andrew's Cross flags - blue on white, where our Saltire is white on blue (What the Russian sub in Scottish waters really says about Putin's view of the West, News, December 14).
THE election of Jim Murphy as leader of the Labour Party in Scotland will turn out surely to be a disaster.
HOW absolutely charmed one is to read that Balmoral has been honoured with an award by Wildlife Estates Scotland (Campaigners hit out after Balmoral wins nature award, News, December 14).
YOU report that drivers are struggling to read road signs ("Christmas drivers urged to check sight", The Herald, December 19).
I AM surprised that you should belittle our MSPs by saying they are "running scared" of those who campaign against the legalisation of assisted suicide ("Quandary over final word on end of life", Herald editorial, December 19).
IT is unfortunate that, at Jeremy Thorpe's funeral service his friend Steven Atack said that the Liberal Party - that is, the Liberal Democrat Party from 1987 - had "'never found it in its heart" to re-embrace Mr Thorpe after his downfall ("Four former Lib Dem leaders join Deputy PM for Thorpe funeral", The Herald, December 18).
AS a former midwife with Greater Glasgow Health Board, my conscientious objection to not participate in termination of pregnancy, which was carried out regularly in a labour ward for what is known as fetal abnormality, was well-known to the management team, who nevertheless chose to promote me as a labour ward coordinator.
AS an industry veteran of some 30 years' plus experience in the North Sea the current crisis impacting the industry is on track to be the worst in its history ("Alexander: Crisis in North sea oil is deeply worrying", The Herald, December 19).
WITH great relish, Catriona Stewart reports the findings of research entitled Male Idiot Theory ("Science says: Most men are idiots", The Herald, December 12).
MANY like me will profoundly sympathise with the Rev Professor A.
IT is interesting that the Nationalists are incensed at the advice of the Queen in urging voters to "think very carefully" before making their decision in the referendum ("Queen 'is a political tool'", The Herald, December 18).
YOUR editorial on English Votes for English Laws (Evel) ("English votes the lesser of Evels", The Herald, December 17) stretches credulity.
I WRITE in response to your recent editorial ("A grim reality for many", The Herald, December 16).
THE thing about sport is that you don't win by chance.