I am concerned that the article by George Wilson and Mary Jordan {"Fewer Are Rallying Round The Flag," news story, Nov. 28} may have left readers with the impression that the Army is having difficulty recruiting enough high quality soldiers to come on active duty. This is not the case. The Army continues to attract the required numbers of quality soldiers each year.

The authors conveyed the complexities of Army recruiting and pointed out that during the months of September through November the Army wrote fewer contracts (i.e., agreements to enlist for a stipulated period of time) for future enlistments than targeted. While correct, that factor alone provides an incomplete indication of Army recruiting status.

Contracts are written against future training requirements. A prospect can sign a delayed-entry contract and not report to active duty for up to a year. If the Army fails to meet the monthly contract goal (and we do miss that goal occasionally), the Army can "make it up" by writing additional delayed-entry contracts in subsequent months. Therefore, the actual number of men and women entering on active duty is a more accurate indication of the Army's ability to meet requirements. We meet this more important goal, and we expect to continue to meet it. In short, an analysis of contracts for one or two months tells an incomplete story.

During the fiscal year ending Sept. 30, 89,617 soldiers entered on active duty in the Army, exceeding the goal of 87,000. This period included two months of Operation Desert Shield. Already, after the first two months of fiscal year 1991, we have contracted 51 percent of our annual requirement. And the quality of our recruits, 98 percent high school graduates, is the highest since the beginning of the volunteer Army.

We share the concerns expressed in the article that Operation Desert Shield may potentially affect service recruiting. But a variety of factors such as the economy, national demographics and international situations always influence recruiting. We continue to adjust for these factors and have thus far been very successful.

G. KIM WINCUP Assistant Secretary of the Army Manpower and Reserve Affairs Washington