DEAR ABBY: You need to know how much good you do with your column. I teach a class of special children. There are 12 children, grades 1 through 5, at Skeen Elementary School in Leesburg, Fla.

A letter in your column stimulated them to get involved. We call our program "Litter Perfect."They want you to know what they (along with family and friends) have done about cleaning up their surroundings since Nov. 29, 1988.

I am enclosing a letter from that class. I hope you have room for it. - THEIR TEACHER

DEAR TEACHER: I made room. Here's their letter:

DEAR ABBY: Our class is studying ecology. We read your list of how long it takes things to rot.

We are helping to clean up America. We are recycling. We have recycled 140 1/2 pounds of cans, 23 pounds of scrap aluminum, 966 pounds of glass and 4,370 pounds of newspaper. Sincerely, EDDIE DAY, MRS. AYIS' CLASS

DEAR EDDIE: Hooray for your class. And congratulations to Mrs. Ayis. You may have given other teachers and students an excellent idea.

DEAR ABBY: How does Surgeon General Everett Koop propose to care for all the elderly people who are going to live to be 100 because they quit smoking?

Is the government preparing for the strain this will have on Social Security and Medicare reserves? Is Dr. Koop really concerned for the public's health or just irritated by a habit that he finds disgusting? - MRS. ROY G. DUNCAN, WINSTON-SALEM, N.C.

DEAR MRS. DUNCAN: I cannot answer for Dr. Koop, but his excellent record speaks well for itself. To suggest that perhaps we should encourage people to smoke so they won't live "too long" is both foolish and inhumane. We do know, however, that the quality of life for most people who are not addicted to tobacco is infinitely better.