I enjoyed Mike Welch's April 30th Publisher's column, "Time to Give Banker Rhetoric Pithy Responses." Along with his suggested responses to the bankers age-old anti-credit union rhetoric, we ought to include a tiny bit more commentary. Example: "You are wrong, the only for-profit corporate organizations which avoid paying taxes are those banks that convert to Sub-Chapter S status." Or, "not true, If banks want the same tax benefits not-for-profit organizations maintain, they should convert to a cooperative structure." I'm also certain that a detailed analysis of the tax laws and regulations affecting banks at both a state and federal level will disclose that our for-profit competitors enjoy a plethora of tax avoidance mechanisms. We should identify each and every one, and question the basis for their existence. Then we should suggest that if any for-profit corporation wants to avoid paying taxes, both state and federal laws and regulation shouldn't be used to accommodate them. They should make a choice of being either for-profit or not-for-profit cooperative organizations, rather than attempting to manipulate sate and federal laws, in an effort to enjoy the best of both worlds. Bob Bianchini President/CEO Oklahoma Credit Union League Tulsa, Okla.