M.K. writes: "In the Oct. 29 issue of Parade, somebody described as 'comedienne Suzy Sutton,' hitherto unknown to me, included the following among her favorite jokes:

'"Every time I'm down in the dumps, I buy a new hat - now you know where to get yours, too.'

"Inasmuch as Suzy merely offers this as one of her favorite jokes and does not claim it is new, her offense is minimal. She can be charged on only two counts:

"1) Rewriting the standard version of this joke into a clumsy and badly punctuated sentence.

"2) bad judgment in the field of humor, a deficiency that is common to members of her sex.

"The down-in-the-dumps joke is even older than the somewhat funnier hat joke in which a male asks, 'Where do you Boston women buy you hats?" The response is, 'Boston women don't buy hats. We have our hats.'"

I would like to make it clear that I agree with M.K. only to the extent that I think Suzy's hat joke is older than she is. I do not concur in his sexist slur that women lack an adequate sense of humor. After all, pal, they marry men, don't they?

Incidentally, I liked Suzy's line, "Who says women talk too much - Howard Cosell?"