From Mr. Ward Hoffman. Sir, I was halfway through Professor Raj Persaud's article "What's the tipping point?" (Financial Times Weekend, April 9-l0) when it occurred to me that what I was reading was not ironic . If  Prof Persaud wants to know why Americans tip in restaurants, he need only ask the first American he meets inprefix = st1 /London. Americans tip in restaurants for one reason, and one reason only: we tip to supplement   the salary of restaurant workers. Quality of service does not enter into it, beyond the fact that one may tip a bit less for poor service, or a little more for good service. Not tipping at all in a non-fast-food restaurant is not a choice. In the US, one used to tip about 15 per cent for dining in a family-style restaurant or in an up-market   restaurant. Here, in San FranciscoBayarea restaurants, we are encouraged to tip 20 per cent or more, to help restart workers live in this very expensive area. After eating at an Italian restart in my city, I left a tip of 20 per cent on the non-tax part of our dinner bill. It was expected. There is nothing more complicated than that about Americastipping in restaurants. Ward Hoffman,   Palo Alto, CA94306,US *                *                  * From Mr. Philip McBride Johnson. Sir, I agree with most of Raj Persaud's opinion about the doubtful value of tipping, but with one exception. Tips can be very useful when one is a repeat customer or diner. It is only when the tipper is a stranger and likely to remain so that the system does not work to his or her advantage. But frequent a hotel or a restaurant, always tip a bit more, and the difference in service and treatment will be easily felt. Phfiip McBnde Johnson, Great Falls, VA22066,US From tbe two letters, we can learn Professor Raj Persaud   _   .
feels doubtful about the value of tipping believes tipping improves quality of service wants to ask Hoffman about tipping in the US thinks tipping a bit more one can get good service