Hooray for the Top 25! ("The top 25 managers of the year," Special Report, Jan. 8). I'm sure they're worthy of your designation. But let's not forget the people in the lower ranks who toiled hard and wisely to make the Top 25's business plans come to fruition. The whole team makes the company shine, not just the people at the top!

Alan Day

Fairfax, Vt.

I've never thought of Thomas Siebel or Herb Kelleher as "managers." At one time, perhaps, but certainly not today. What they are, along with Martha Stewart and Daniel Warmenhoven and the others, are leaders. A manager manages process. A leader manages people.

One surprise: It's hard to fathom any list of the Top 25 Managers without the inclusion of Jack Welch.

Chris Chadwick

Glen Mills, Pa.

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