The Evans and Novak column "No Bush Revolution" {Op-ed, March 1}, is specifically mistaken on two counts. First, the column was, unfortunately, mistaken in its report on our planning meeting. Mary Matalin and the Republican National Committee have been extremely helpful in developing ideas to drive realignment from the presidency down to the precincts. Her emphasis on education and the environment is compatible with a governing conservatism. The president's advocacy of fundamental reform of inner-city schools and of choice for parents is hardly advocacy of liberal ideas. A practical, intelligent approach to the environment has been advocated by both Paul Weyrich and the Heritage Foundation. In point of fact, Mary Matalin has been superb at working with the conservative movement, and Lee Atwater is doing a fine job of building a Republican Party that can build on presidential realignment and spread it to Congress, governorships, state legislatures and local government. Contrary to the column's assertion, Jim Pinkerton and the Bush White House have been extraordinarily helpful toward those of us who want to build a Republican majority. Jim Pinkerton played a major, constructive role in the 1988 campaign and is playing a similarly positive role in helping develop the conservative movement-Republican Party-Bush administration coalition that is key to completing realignment. White House staffers spent two full days in a realignment meeting as team players (virtually a record for Washington). Candid discussion about the Bush White House and President Bush's personal style was helpful and well taken. Second, the column was mistaken in suggesting that the Bush campaign's use of cultural themes was not part of a conscious, explicitly understood, ongoing Republican strategy. From April through July 1988, they were discussed at length. Polling reflected the cultural majority against drugs, violent criminals and left-wing values. George Bush demolished Michael Dukakis by systematically and calmly telling the truth about modern Democratic liberalism. The Bush administration can demolish corrupt urban Democratic machines by calmly telling the truth about their values and the human cost of inner-city corruption. President Bush's recent budget speech reflected precisely those cultural themes. NEWT GINGRICH U.S. Representative (R-Ga.) Washington