Although I rarely get myself motivated enough to write a columnist, your recent column on getting into photography as a full-time business caught my attention. I've been running a part-time freelance business for about a year now and was moved by one reader's request for information on turning pro. I suspect that every starting freelancer aspires, at one time or another, to become a full-time professional, but the more I get into it, the more difficult I realize it will be to make the transition.

Your comments dealing with education and training were both reasonable and constructive, but you failed to touch upon the business side of the profession. Taxes, book-keeping, general business organization and marketing all come into play. They're important, and they should be learned right off, as Uncle Sam has no sense of humor. Here are a couple of points to consider. First, around 90 percent of all small businesses that fail in the U.S. do so as a result of under-capitalization (usually in the first year). Secondly, one may consider himself ready to make the move to full-time if, while working at photography part-time, he can earn around $10,000 a year.

Along those lines, Associated Photographers International in Woodland Hills, Cailfornia, publishes a monthly newsletter that gives valuable tips to the future pro.