The article "Aussies Catch Air 'Waves' on Boards 14,000 Feet Up," details the making of a Coca-Cola TV commercial costing almost $800,000. Does Coca-Cola really believe that it needs to create a new ad to promote its world-recognized drink? Just imagine what $800,000 could do, were $8,000 given to 100 social-service organizations, for example. When are we going to get our priorities straight?Donna Bartell, Amherst, Mass. Letters are welcome. Only a selection can be published, subject to condensation, and none acknowledged. Please address them to "Readers Write," One Norway St., Boston, MA 02115.