Dear Editor, While I agree wholeheartedly with Mike Luther ("Postmarks," Jan. 16) when he describes rock & roll as being built on simplicity, I have to disagree with his statement that "all rock is corporate." Capitalist maybe, but not necessarily corporate. There is a dramatic difference between small bands with cult followings and the "products" that the major record companies are vomiting out at a steady rate. Sure the vast majority of rock bands want to sell records, and I will never fault a band for wanting to make a buck, but when you compromise your art in order to turn a profit, you lose credibility in my eyes. That is not to say that great, creative bands can never be on major labels nor are all indie label bands great and creative. But there is an honesty and integrity in wanting to get your sound out to as many people as you can without trading your ideals for some shiny coin. Simply selling records and charging people to see you play is not inherently corporate. There is a big difference between Dixie Witch and Good Charlotte. One is an honest, hard working band with a great live show and the other is a fabricated product used to fill the coffers of Epic Records and sell Blender magazine. Guess which is which. It sounds like Luther is a true champion of the Rock, something that should be commended, but I wanted to throw my two cents in by defending the small, noncorporate rock & roll bands that are sweating it out every night the world over. Long live the Rock.