I take exceptions to the recent spate of articles and letters to the editor in opposing bankruptcy reform, most of which contend 90% of bankruptcy petitioners experienced job loss, illness or divorce. This is populist drivel. In my 45 years experience in dealing with bankruptcy filings, less than 20% of the cases contained any of these elements. The majority of bankruptcy filings are a direct result of irresponsible spending. The much maligned attempt to curtail abuses of the bankruptcy system is however in effect a red herring. The only avenue through which bankruptcy reform can be achieved is by demanding that bankruptcy judges who pervert the Code and make law from the seat of their robes thereby defeating the intent of said code, adhere to the law. If you think my rebuttal of the poor debtor school is prompted by my profession, you are only half correct. As a consumer I am tired of picking up the tab for dead beats. John Barker CEO Hudson River Teachers FCU Cortlandt Manor, N.Y.