Regarding "The Perfect Fall Guys," by Delia Ephron (Dec. 13): We don't hate yuppies; we despise them--and justifiably. They're cold, calculating, callused. They're the reincarnation of the F. Scott Fitzgerald era of capitalist decadence. Phooey on their arrogance, selfishness, vanity and conceit! They have exploited all of the social progress of the '60s and now chalk up their success to their own good management.